The medical insurance risk adjustment fund is levied against the excessive proportion of retirees in the unit. It is used to balance the contributions of retirees and in-service personnel. It is generally levied in a one-time manner when the unit participates in insurance.

(1) Scope and standards: The risk adjustment fund is withdrawn in three years, and the annual withdrawal amount is 5% of the actual employee basic medical insurance premiums collected by each locality in the previous year.

(2) Approval method: The municipal medical insurance agency shall prepare a plan for the amount of employee basic medical insurance premiums that each locality should pay in the current year based on the actual amount of employee basic medical insurance premiums reported by each locality, and submit it to the municipal human resources and social security department and the financial department for review and approval

Afterwards, the annual municipal risk adjustment fund increase plan is issued, and the year in which the risk adjustment fund is increased is the accounting year.

(3) Transfer procedures: Each county (city) Finance Bureau and Human Resources and Social Security Bureau will adjust the risks before March 20 of the following year according to the number of transfer tasks assigned by the Municipal Finance Bureau and the Municipal Human Resources and Social Security Bureau.

The funds will be transferred to the municipal-level financial account for overall risk adjustment funds.

The municipal work-related injury insurance risk adjustment fund is calculated based on 3% of the total work-related injury insurance fund income of each coordinating region in the previous year.

When the cumulative balance of the municipal work-related injury insurance risk adjustment fund reaches the city's two-month work-related injury insurance fund payment level in the previous year, the withdrawal of the municipal work-related injury insurance risk adjustment fund will be suspended.

The municipal-level work-related injury insurance risk adjustment fund follows the principle of revenue-determined expenditure, balanced revenue and expenditure, and a slight surplus. When the fund's revenue cannot cover the expenditure, the withdrawal ratio and cumulative balance limit of the municipal-level work-related injury insurance risk adjustment fund can be adjusted.

: The employer shall pay basic medical insurance premiums based on 7% of the total wages of its employees.

The unit's payment amount is calculated based on the total salary included in costs and expenses in the previous month. When reporting every month, bring the salary list listed in the unit's financial accounting for the previous month. When paying the basic medical insurance premium in January of the following year, bring the salary payable for the previous year.

Accounts and other relevant account books, statements, and settlement of unit payments for the previous year.

Legal basis: Article 23 of the "Social Insurance Law of the People's Republic of China" requires employees to participate in employee basic medical insurance, and the employer and employees shall jointly pay basic medical insurance premiums in accordance with national regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees in the employer, and other people with flexible employment can participate in the basic medical insurance for employees, and individuals must pay the basic medical insurance premiums in accordance with national regulations.