If the employer fails to pay the social medical insurance premium for employees on time, it shall apply to the tax authorities for payment in time. If the employer pays the unpaid fees, interest and late fees within 3 months from the date of default, the medical expenses that should be paid by the overall fund during the holdover period can be paid back, and the insured person's payment period is accumulated, and the corresponding amount is supplemented to the personal account. If the unpaid fees, interest and late payment fees are paid after 3 months from the date of default, the insured person can accumulate the payment period and do not enjoy the social medical insurance benefits for employees. During this period, the social medical insurance benefits that the insured should enjoy shall be borne by the employer with the obligation to pay.

Social medical insurance is a social insurance system established by the state and society according to certain laws and regulations to provide basic medical needs for workers within the scope of protection. It is undertaken by the government and implemented and managed by economic, administrative and legal means.

Social medical insurance consists of basic medical insurance and large medical assistance, enterprise supplementary medical insurance and individual supplementary medical insurance.

People's Republic of China (PRC) social insurance law

second

The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law when they are old, sick, injured, unemployed and have children.