the income of social medical insurance fund is recorded in the income of social medical insurance fund according to the regulations. Including medical insurance premium income, superior subsidy income, subordinate income, interest income, financial subsidy income and other income. ?

1. medical insurance premium income?

the detailed account of "social pooling medical fund income-medical insurance premium income" accounts for the medical insurance premium income collected from the employer by the medical insurance institution and credited to the social pooling medical fund account according to the prescribed proportion. The income of social pooling medical insurance premium comes from the medical insurance premium paid by the employer, and part of the medical insurance premium paid by the employer is included in the individual medical account according to the prescribed proportion, and the other part is credited to the social pooling medical fund account, which is used by the medical insurance institution for centralized adjustment. ?

2. Superior subsidy income?

the detailed account of "social pooling medical fund income-superior subsidy income" accounts for the income of medical insurance fund allocated by superior medical insurance institutions. ?

3. What is the income of the lower level?

the detailed account of "social overall medical fund income-lower-level income" accounts for the medical insurance fund income paid by lower-level medical insurance institutions. ?

4. Interest income?

the detailed account of "social pooling medical fund income-interest income" accounts the interest income obtained by depositing the collected medical insurance fund in the bank or purchasing state bonds into the social pooling medical fund account according to regulations. The interest income of employee medical insurance fund includes three parts: first, the interest income of "income households" and "expenditure households" of employee medical insurance fund bank deposits; Second, the employee medical insurance fund "financial account deposit" interest income; The third is the interest income obtained by purchasing national bonds from the medical insurance fund. All the interest income obtained should first be calculated for the individual medical account, and the rest of the interest income after deducting the interest credited to the individual medical account is the interest income of the social overall medical account. The interest income referred to here refers to the remaining part of all interest income after deducting the interest credited to individual medical accounts. ?

5. Financial subsidy income?

The detailed account of "social pooling medical fund income-financial subsidy income" shall be subsidized by the financial department at the same level to the medical insurance institutions according to regulations. When the employee medical insurance fund cannot make ends meet, the following three measures should be taken to solve it. If the following three measures still cannot be solved, the financial department at the same level will give appropriate subsidies. These three measures are: first, with the approval of the financial department at the same level, use the deposits accumulated over the years; Second, when the deposit is insufficient to make up for it, the higher authorities are responsible for the adjustment of the areas where the employee medical insurance fund risk adjustment fund has been established. In areas where the adjustment is insufficient or the risk adjustment fund has not been established, the national bonds purchased with the employee medical insurance fund can be transferred or realized in advance in accordance with the relevant provisions of the Ministry of Finance; Third, if the transfer or redemption of state bonds cannot be resolved, the payment rate can be adjusted after the financial audit at the same level and the approval of the provincial (autonomous region or municipality directly under the Central Government) government. If the adjusted payment rate exceeds 1% of the total wages of employees, it should be reported to the Ministry of Finance for review. ?

6. Other income?

the detailed account of "social pooling medical fund income-other income" accounts for late fees and other income approved by the financial department. Late payment fee refers to the fee charged according to the regulations due to the employer's default in paying medical insurance premiums. ?