Legal analysis: First of all, the personal accounts of medical insurance for employees on the job will be reduced, in which the medical insurance for employees consists of two parts, one part is paid by individuals, accounting for 2% of the total, and the other part is paid by units, accounting for 7% of the total. Before the medical insurance reform, the amount in the personal account was composed of the total amount paid by the individual plus 30% of the amount paid by the unit. After the implementation of the new regulations, in order to establish the outpatient service mechanism, only the part paid by the individual will be included in the personal account, while the part paid by the unit will not be included in the personal account, but will be aggregated into the medical insurance pooling fund, so the amount in the personal account will inevitably decrease. Secondly, the amount of medical insurance personal accounts for retired employees will also decrease. On-the-job employees can retire after reaching retirement age, but their personal medical insurance accounts will also lose the part paid by their units, so the accumulated years of personal medical insurance contributions will play a crucial role. Among them, retired employees who meet the local regulations for medical insurance payment can enjoy lifelong medical insurance benefits. Generally, men have to pay 25 or 30 years, and women have to pay 20 or 25 years. Benefits include refund of money with medical insurance card and reimbursement for hospitalization.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 24 The state establishes and improves the new rural cooperative medical system. Measures for the administration of the new rural cooperative medical system shall be formulated by the State Council.

Article 25 The state establishes and improves the basic medical insurance system for urban residents. The basic medical insurance for urban residents combines individual contributions with government subsidies. People who enjoy the minimum living guarantee, disabled people who have lost their ability to work, elderly people and minors over 60 years old in low-income families, etc. , subsidized by the government.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.