确定医保缴费基数的几点思考

• 作 者: 陈振炎
• 机 构: 南平市医疗保险管理中心,
• 出 处: 就业与保障
• 发表日期: 2006年06期
• 关键词: 基数 用人单位 缴费率 医疗保险费 退休人员 个人账户 医保 医疗保险 养老保险 职工工资总额

确定职工缴费基数的问题国务院关于建立城镇职工基本医疗保险制度的决定中规定:基本医疗保险费由单位和职工共同缴纳。用人单位缴费率应控制在职工工资总额的6%左右,职工缴费率一般为本人工资收入的2%。事实上,用人单位在缴纳职工医疗保险费时,绝大部份用人单位未能按职工工资总额和职工本人的实际工资为基数缴费,存在明显的少报、

Determine the issue of employee base payment The State Council on the establishment of basic medical insurance for urban workers in the decision: the basic medical insurance premiums paid by the unit and workers. The contribution rate of the employer should be controlled at about 6% of the total employee salary, and the employee contribution rate is generally 2% of his salary income. In fact, the employer in the payment of medical insurance premiums, the vast majority of employers failed to pay according to the total amount of wages and workers’ actual wages as the base, there are obvious underexposure,