《意见》规定,职工医疗保险费用由用人单位和职工共同缴纳。用人单位为职工缴纳的医疗保险费用的大部分(不低于50％)和职工缴纳的医疗保险费用,记入个人医疗帐户。个人医疗帐户的本金和利息为职工所有,可以转移使用和继承,用人单位为职工缴纳的医疗保险费用的其余部分进入社会统筹医疗基金,由市 “Opinions” stipulates that the cost of employee medical insurance paid by employers and workers together. The employer shall pay the majority of the medical insurance premium (not less than 50%) paid by the employees and the medical insurance fee paid by the employee to the personal medical account. The principal and interest of the individual medical account are owned by the staff and may be transferred and inherited. The remaining part of the medical insurance fee paid by the employer for the employee enters the social pooling medical fund,