The enterprise subsidiary medical insurance premium should be abstracted by less than 4% of the total amount of the employee salary in the previous year and rated as cost according Regulations of Beijing Basic Medical Insurance.

• 第二条根据《北京市基本医疗保险规定》，公司补充医疗保险费按不高于企业上一年职工工资总额的4%25提取，列入成本。