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.
Sources of expenses of medical insurance fund:
The basic medical insurance fund should be supported by income and balanced. Mainly the basic medical insurance premium paid by the employer; Basic medical insurance premiums paid by individual employees; Interest on the basic medical insurance premium; Late payment fee for basic medical insurance; Other funds incorporated into the basic medical insurance fund according to law.
1, the administrative organ shall be arranged by the financial departments at all levels.
2, the financial supply of institutions by all levels of finance as financial subsidies and business income arrangements, other institutions in the business income or operating income from the medical fund expenses.
3, the enterprise in the employee welfare expenses.
4. The basic medical insurance premium for laid-off workers of enterprises entering the re-employment service center, including unit contributions and individual contributions, shall be paid by the re-employment service center according to 60% of the average social wage of employees in the last year as a whole.
5. The medical insurance premiums of those who are temporarily attached, take a long vacation, fail to enter the re-employment service center, and leave without pay shall be collected and remitted by the original unit.
Financial management of medical insurance fund;
The management of the basic medical insurance fund is related to the normal operation of the whole basic medical insurance system and the vital interests of employees. To strengthen fund supervision, we should start with the system and do a good job in five links:
1, we should do a good job in the financial management of the basic medical insurance fund. The basic medical insurance fund should be included in the financial special account, and the two lines of revenue and expenditure should be managed, and the fund should be used for special purposes, and it should not be misappropriated.
2, do a good job in the internal management of social insurance agencies, establish and improve the budget and final accounts system, financial accounting system and audit system.
3, grasp the safety and integrity of the basic medical insurance fund, social insurance agencies can not be extracted from the fund, by the local budget.
4, to do a good job in the administrative supervision and audit of basic medical insurance, labor and social security departments and financial departments at all levels should strengthen the supervision of the fund, the audit department should regularly audit the fund income and expenditure and management of social insurance agencies.
5, in order to grasp the social supervision of the basic medical insurance fund, the overall planning area should be set up by the relevant departments, employers, medical institutions, trade unions and relevant experts to participate in the medical insurance fund supervision organization, strengthen social supervision.