Legal analysis: employee medical insurance is divided into personal account and overall account. Personal account can pay the following expenses: (1) drug purchase expenses of designated retail pharmacies and emergency medical expenses; (2) Used for purchasing commercial insurance and accident insurance. (3) the basic medical insurance fund Qifubiaozhun below the medical expenses; (4) The expenses that exceed the Qifubiaozhun of the basic medical insurance fund and are borne by individuals in proportion; (5) The insufficient part of the personal account shall be paid by myself.

The overall account mainly pays the following expenses: (1) hospitalization expenses; (2) Outpatient medical expenses for malignant tumor radiotherapy, renal dialysis and taking anti-rejection drugs after renal transplantation; (3) The medical expenses of patients admitted to hospital after emergency rescue should be observed within seven days before hospitalization.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Twentieth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency rescue shall be paid by the basic medical insurance fund in accordance with state regulations.

Twenty-ninth medical expenses of the insured shall be paid by the basic medical insurance fund, and shall be directly settled by the social insurance agency, medical institutions and pharmaceutical business units.

The administrative department of social insurance and the administrative department of health shall establish a settlement system for medical expenses in different places to facilitate the insured to enjoy the basic medical insurance benefits.