What is the base of employee medical insurance payment?

The payment base of employee medical insurance is the social insurance payment base of employees in a social security year, and the relevant provisions are as follows:

1. The social security payment base will be determined according to the average monthly salary and salary tax amount declared by employees in the previous year, which is an important basis for paying social security;

2. The higher the salary, the higher the payment base of social security, but the payment base has upper and lower limits;

3. The approval of the base is mainly based on the average monthly salary of the previous year, that is, the average monthly salary obtained from the total salary of the previous year 12 months, and the proportion of medical insurance contributions:

(1) The cost of basic medical insurance for employees shall be paid jointly by the employer and employees. The employer's contribution ratio is 7.5% of the total wages of employees, and the employee's contribution ratio is 2% of my salary income;

(2) The employer's total average monthly salary of employees in the previous year is the payment base, and the average monthly salary of employees in the previous year is the monthly payment base; If the monthly payment base of units and employees is lower than 60% of the average monthly salary of employees in this Municipality last year, 60% of the average monthly salary of employees in this Municipality shall be the payment base; More than 300% of the average monthly salary of employees in this city is not included in the payment base;

(3) The medical insurance premium paid by the employer is divided into two parts, one of which is used to establish the overall fund; Part of it is transferred to personal account. The proportion of individual accounts is generally about 30% of the employer's contribution, and the specific proportion is determined by the overall planning area according to the payment scope of individual accounts and the age of employees.

(four) the employer and the insured employees should earnestly fulfill their payment obligations, and when the medical insurance premium is not paid or owed, the funds in the employee's personal account will stop being included. Personal account balance can continue to be used.

Legal basis: Article 2 of People's Republic of China (PRC) Social Insurance Law.

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.

Article 26

The basic medical insurance for employees, the new rural cooperative medical system and the basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Article 28

Medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency rescue shall be paid by the basic medical insurance fund in accordance with state regulations.