Medical insurance generally refers to basic medical insurance, which is a social insurance system established to compensate workers for economic losses caused by disease risks. The medical insurance fund is established through the contributions of employers and individuals. After the insured person has medical expenses, the medical insurance institution will give certain economic compensation.
The functions of medical insurance are as follows:
1, which is conducive to improving labor productivity and promoting the development of production. Medical insurance is the inevitable result of social progress and production development. Conversely, the establishment and improvement of medical insurance system will further promote social progress and production development. On the one hand, medical insurance relieves the worries of workers, makes them work with peace of mind, can improve labor productivity and promote the development of production; On the other hand, it also ensures the physical and mental health of workers and the normal reproduction of labor;
2. Adjust the income gap and reflect social equity. Medical insurance is an important means for the government to redistribute income by collecting medical insurance premiums and paying medical insurance service fees.
Maintaining social stability is an important guarantee. Medical insurance provides economic help for sick workers, helps to eliminate social instability caused by diseases, and is an important social mechanism to adjust social relations and social contradictions;
4. The social system of medical insurance and social mutual assistance, an important means to promote social civilization and progress, embodies a new social relationship of "one party is in trouble and all parties support" by sharing the risk of disease costs among the insured, which is conducive to promoting social civilization and progress;
5. An important guarantee for promoting economic system reform, especially the reform of state-owned enterprises.
Article 3 of the Provisional Regulations on the Collection and Payment of Social Insurance Premium: The collection scope of basic old-age insurance premium includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, and institutions and their employees that implement enterprise management.
The collection scope of basic medical insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, state organs and their employees, institutions and their employees, private non-enterprise units and their employees, social organizations and their full-time employees.
The collection scope of unemployment insurance premium: state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, institutions and their employees.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the basic old-age insurance and basic medical insurance coverage, and social organizations and their full-time staff, private non-enterprise units and their employees, and urban individual industrial and commercial households with employees and their employees should be included in the scope of unemployment insurance.
The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council.
Seventh payment units must apply to the local social insurance agencies for social insurance registration and participate in social insurance.
The registered items include: name, domicile, business place, type of unit, legal representative or person in charge, account number of the bank where the account is opened, and other matters stipulated by the administrative department of labor and social security of the State Council.
Article 14 The social insurance premiums collected shall be deposited in the financial special account of social security fund opened by the financial department in state-owned commercial banks.
Establish social insurance funds according to the overall scope of different types of insurance, including basic endowment insurance fund, basic medical insurance fund and unemployment insurance fund. Social insurance funds are accounted for separately.
Social insurance funds are exempt from taxes and fees.