Notice of the Ministry of Finance and the Ministry of Labor Security on Issues Relevant to Enterprise Supplementary Medical Insurance

财政部、劳动保障部关于企业补充医疗保险有关问题的通知

Promulgating Institution: Ministry of Finance; Ministry of Labour and Social Security

Document Number: Cai She [2002] No. 18

Promulgating Date: 05/21/2002

Effective Date: 05/21/2002

颁布机关:财政部; 劳动和社会保障部

文      号: 财社[2002]18号

颁布时间: 05/21/2002

实施时间: 05/21/2002

Text

正文

To all enterprises under the management of the Central Government, the financial departments (bureaus) and the social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specially designated in the State plan: 

In order to accelerate the pace of reform in medical insurance system, further improve the multi-level medical security system, and in accordance with the spirits of the decision of the State Council on Establishing Basic Medical Insurance System for Urban Employees (Guo Fa [1998] No. 144) and relevant documents, the issues relating to the establishment of supplementary medical insurance by enterprises are hereby notified as follows:

    各中央管理企业,各省、自治区、直辖市、计划单列市财政厅(局)、劳动和社会保障厅(局):

    为加快医疗保险制度改革步伐,进一步完善多层次的医疗保障体系,根据《国务院关于建立城镇职工基本医疗保险制度的决定》(国发〔1998〕44号)和有关文件精神,现就企业建立补充医疗保险的有关问题通知如下:

1. Enterprises that, both, participate in all social insurances in accordance with provisions and pay social insurance premiums in full amount on time may decide at their discretion, to establish supplementary medical insurance. An enterprise may, on the basis of participating in local basic medical insurance, establish supplementary medical insurance to adequately subsidize the medical expenses that are payable by individual employees and are not covered by the basic medical insurance for urban employees. As such, the burden of under-covered employees in medical expenses is relieved. 

       一、按规定参加各项社会保险并按时足额缴纳社会保险费的企业,可自主决定是否建立补充医疗保险。企业可在按规定参加当地基本医疗保险基础上,建立补充医疗保险,用于对城镇职工基本医疗保险制度支付以外由职工个人负担的医药费用进行的适当补助,减轻参保职工的医药费负担。

2. With respect to the part of enterprise supplementary medical insurance premium that is within 4% of the total amount of wages, an enterprise may directly disburse it from its cost without being examined and approved by a financial department at equal level;

       二、企业补充医疗保险费在工资总额4%以内的部分,企业可直接从成本中列支,不再经同级财政部门审批。

3. Measures for enterprise supplementary medical insurance shall be linked to the basic medical insurance system of a local place. Funds of enterprise supplementary medical insurance shall be used and managed by enterprises or a trade in a centralized manner under independent account and management and shall be used to subsidize the medical expenses of heavy-burdened employees and retired persons of an enterprise. The funds shall neither be included in the personal account of basic medical insurance or an otherwise established personal account nor used in a disguised way to subsidize other expenses of an employee; and

       三、企业补充医疗保险办法应与当地基本医疗保险制度相衔接。企业补充医疗保险资金由企业或行业集中使用和管理,单独建账,单独管理,用于本企业个人负担较重职工和退休人员的医药费补助,不得划入基本医疗保险个人账户,也不得另行建立个人账户或变相用于职工其他方面的开支。

4. Financial departments and labor security departments shall reinforce the supervision over the management of funds of enterprise supplementary medical insurance as well as the financial supervision so as to prevent funds misappropriation and other irregular acts. 

       四、财政部门和劳动保障部门要加强对企业补充医疗保险资金管理的监督和财务监管,防止挪用资金等违规行为。