Legal analysis: the regulatory responsibility system, institutional system, law enforcement system and security system of medical insurance fund have been basically established, forming an all-round regulatory pattern based on the rule of law, credit management, multi-form inspection and big data supervision, combining party Committee leadership, government supervision, social supervision, industry self-discipline and personal trustworthiness, realizing the legalization, standardization, specialization, refinement, intelligence and normalization of medical insurance fund supervision, and constantly developing and perfecting it in practice.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.