The part of over 300% of the average monthly salary of all employees in this city in previous year more than the average monthly salary of the employee in previous is not regarded as the taxable salary base of the basic medical insurance premium.

• 职工本人上一年月平均工资高于上一年本市职工月平均工资300%25以上的部分，不作为缴费工资基数，不缴纳基本医疗保险费。