Legal basis: People's Republic of China (PRC) Social Insurance Law.
Article 65 Social insurance funds shall achieve balance of payments through budgets.
When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies.
Article 66 The social insurance fund shall establish its budget according to the overall level. In addition to the basic medical insurance fund and maternity insurance fund budget combined, other social insurance fund budgets are compiled separately according to social insurance projects.
Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council.