Legal analysis: the basic medical insurance premium paid by the employer is included in the personal account according to the following proportions: 35 years old and under, according to 1% of my payment base; 35 to 45 years old, according to 65438+ 0.4% of my payment base; 45 years old to retirement, according to 65438+ 0.7% of my payment base; Retired (post) personnel are included in 5.4% of their average monthly pension in the previous year. Personnel participating in medical insurance for employees shall establish personal accounts. The monthly transfer standard of personal account is: the transfer base of personnel category into account, the proportion of employees under 35 years old, the monthly payment base of medical insurance for employees this year, 2% for those over 35 years old to those under 45 years old, 3.80% for those over 45 years old before retirement, and the average monthly salary of employees in this city last year is 4. 10%.

On-the-job employees can only be reimbursed if they go to the outpatient/emergency department of the hospital, and the reimbursement ratio is 50%. Retirees under the age of 70 can be reimbursed for expenses above 1300 yuan, and the reimbursement rate is 70%. For retirees over 70 years old, the deductible line for reimbursement is also 1300 yuan, and the reimbursement ratio can reach 80%. However, the maximum payment limit for outpatient/emergency medical expenses shall not exceed 20,000 yuan.

Legal basis: Article 82 of the Basic Medical Care and Health Promotion Law of People's Republic of China (PRC), the expenses of basic medical services are mainly paid by basic medical insurance funds and individuals. The state raises basic medical insurance funds through various channels according to law, and gradually improves the mechanism of sustainable financing and adjusting the level of basic medical insurance protection. Citizens have the right and obligation to participate in basic medical insurance according to law. Employers and employees pay basic medical insurance premiums for employees in accordance with state regulations. Urban and rural residents pay the basic medical insurance premiums for urban and rural residents according to regulations.