Because the basic medical insurance for urban workers was basically implemented at the county level when it was first implemented, it was gradually transferred to the prefecture level according to the social and economic development, and the implementation plan of the basic medical insurance was also formulated at the prefecture level. The medical insurance system is mainly adjusted around the two lines of revenue and expenditure. The payment base of medical insurance, the employer takes the total wages of the unit as the payment base, and the individual employees take the actual wages as the payment base.