Legal basis:
The State Council's Decision on Establishing the Basic Medical Insurance System for Urban Workers
The following units in cities and towns in this province and their employees must participate in the basic medical insurance in accordance with these regulations:
(1) Enterprises and their employees;
(2) Organs, institutions, intermediaries, social organizations, private non-enterprise units and their employees;
(3) Employers of troops without military status and their employees.
Article 3 The basic medical insurance fund for urban workers shall be established, and the system of combining individual medical accounts (hereinafter referred to as individual accounts) with basic medical pooling funds (hereinafter referred to as pooling funds) shall be implemented.
The ownership of personal accounts belongs to individuals. The ownership of the overall fund belongs to all personnel participating in the basic medical insurance.
Article 4 The basic medical insurance premium shall be borne by both the employer and the employees.
Fifth basic medical insurance in principle to the city, county, autonomous county as a whole unit, the implementation of territorial management.
Article 6 The basic medical insurance premium shall be collected by the local tax authorities of this province (hereinafter referred to as the tax collection authorities).
People's Republic of China (PRC) social insurance law
Twenty-third employees should participate in the basic medical insurance for employees, and employers and employees should pay the basic medical insurance premiums in accordance with state regulations.
Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.
Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.