Individual medical account funds are transferred to individual medical accounts on time every year or every month, but it is not clear how to allocate them. The relevant person in charge of the Municipal Social Security Center said that all the basic medical insurance premiums paid by employees are included in the personal medical account; The basic medical insurance premium paid by the employer is included in the personal medical account according to the following age groups: 20% of the employer's payment for those under 35 years old; Those over 35 years old and under 50 years old will be counted as 30%; Over 50 years old, according to 40%; Retirees are transferred to personal medical accounts according to their own pensions or 8% of the total pensions of the previous year.

In case of dismissal, resignation, retirement, death, etc. The insured, the employer shall, within 30 days, go through the formalities of change at the local tax department, and re-check the amount of basic medical insurance premiums to be paid.

Second, the personal account calculation formula

The annual amount of funds in the personal medical account of the insured shall be transferred to the personal medical account on time every year or every month by the social insurance agency.

The allocation standard of on-the-job employees is: under 35 years old, the basic medical insurance premium × 36%; 35-50 years old, the basic medical insurance premium × 44%; Above 50 years of age, the basic medical insurance premium ×52%. For example, employees under the age of 35, the medical insurance payment base is 3000 yuan, and the payment ratio is 10%. The total annual medical insurance payment is 3600 yuan, 36%, and the fund 1.296 yuan.

Retirees are credited to the account according to their own pension or 8% of the total pension in the previous year. For example, the total pension of a retiree in the previous year was 1.8 million yuan, of which 8% was included in the medical insurance account, and the fund was 1.44 million yuan.