Notice of the People's Government of Hunan Province on Printing and Distributing the Implementation Opinions on Establishing the Basic Medical Insurance System for Urban Workers in Hunan Province
Four, the establishment of basic medical insurance fund raising, management and supervision mechanism.
Governments at all levels should attach great importance to fund collection, and all relevant departments should urge employers and enterprises to pay basic medical insurance premiums in accordance with the Provisional Regulations on the Collection and Payment of Social Insurance Fees (the State Council Decree No.259). The basic medical insurance premium (including individual payment) shall be declared and registered by the employing unit to the medical insurance agency in the overall planning area according to the principle of territorial management, and paid according to the regulations. The basic medical insurance premium paid by the employer shall be paid before tax, and the basic medical insurance premium paid by individuals shall not be subject to personal income tax. If the employer fails to pay the basic medical insurance premium that month, the medical insurance agency will stop paying the medical insurance premium from next month.
The basic medical insurance fund shall be included in the financial account management, and the fund shall be used for special purposes, and no unit or individual may misappropriate it.
The medical insurance agency is responsible for the collection, management and payment of the basic medical insurance fund, and establishes the budget and final accounts system, financial accounting system and internal audit system. The business funds required by the medical insurance agency shall not be drawn from the fund and arranged by the financial departments at all levels in the budget.
Bank interest calculation method for basic medical insurance fund: the part raised in that year will bear interest according to the deposit rate of urban and rural residents; The fund principal and interest carried forward from the previous year shall be calculated at the deposit rate of urban and rural residents' banks for three months; The provident fund deposited in the financial special account of medical insurance shall bear interest according to the three-year zero deposit and lump-sum savings rate of urban and rural residents not lower than the interest rate of this grade.
Labor and social security departments and financial departments at all levels should strengthen the supervision and management of medical insurance funds. Audit departments should regularly audit the fund revenue and expenditure and management of medical insurance agencies. At the same time, all co-ordination areas should set up medical insurance fund supervision committees attended by relevant government departments, employers, medical institutions, trade union representatives and relevant experts to carry out the socialization of medical insurance funds.
Will supervise.