Taking the medical income of the current year as the base, with the ratio of 0. 1%-0.3% (each province may stipulate separately), the annual withdrawal amount = the medical income of the current year * withdrawal%-the opening balance of the medical risk fund. (similar to the bad debt reserve of enterprises). At that time, the risk fund was not enough to pay the actual expenses, so it directly made medical expenses.

The medical insurance fund refers to the special funds for basic medical insurance for employees raised by medical insurance agencies from units and individuals to ensure basic medical care for employees. The basic medical insurance fund includes two parts: social pooling fund and individual account, which are paid by employers and individual employees in a fixed proportion.