General Premium
National Health Insurance premiums for individuals in category 1, 2, and 3 are calculated based on the monthly income they report to the National Health Insurance Administration. The premiums of individuals in categories 4, 5, and 6 are based on the average premium of the people enrolled in category 1, 2, and 3.

The formulas used to calculate premiums are as follows:

Category 1 The insured Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Insurance unit, government Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Category 2 and 3 The insured Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Government Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Category 6 : Veterans, veterans' dependent Household representatives The insured Average premium x contribution ratio x number of dependents
Government Average premium x contribution ratio x actual number of people insured
Category 6 : Regional population The insured Average premium x contribution ratio x(1 + number of dependents)
Government Average premium x contribution ratio x actual number of people insured
NOTES:
  • Salary Basis: The amount on which premiums are calculated based on a payroll bracket table.
  • Insurance Premium Rate: 4.69% since January 1, 2016.
  • Contribution Ratio: Based on ratios set by National Health Insurance Act.
  • Number of Dependents: Maximum of three, even if actual number of dependents is higher.
  • Average Number of Dependents: Beginning January 1, 2016, the number of persons is announced as 0.61.
  • Beginning in January 2016, the average monthly premium for individuals in categories 4 and 5 will be NT$1,759. It is entirely subsidized by the government.
  • Since April 2010, the average premium for individuals in Category 6 has been NT$1,249, with 60% paid for by the individual (NT$749) and 40% by the government.
 
Premium Contribution Ratios under NHI System
Classification of the Insured Contribution Ratio (%)
Insured Registration Organization Government
Category 1

Category 1

Classification of the Insured

Civil servants, volunteer servicemen, public office holders

Classification of the Insured

Insured and dependents

Insured

30

Registration Organization

70

Government

0

Classification of the Insured

Private school teachers

Classification of the Insured

Insured and dependents

Insured

30

Registration Organization

35

Government

35

Classification of the Insured

Employees of public or private owned enterprises and organizations

Classification of the Insured

Insured and dependents

Insured

30

Registration Organization

60

Government

10

Classification of the Insured

Employers Self-employed Independent professionals and technical specialists

Classification of the Insured

Insured and dependents

Insured

100

Registration Organization

0

Government

0

Category 2

Category 2

Classification of the Insured

Occupation union members Foreign crew members

Classification of the Insured

Insured and dependents

Insured

60

Registration Organization

0

Government

40

Category 3

Category 3

Classification of the Insured

Members of farmers', fishermen's and irrigation associations

Classification of the Insured

Insured and dependents

Insured

30

Registration Organization

0

Government

70

Category 4

Category 4

Classification of the Insured

Military conscripts, alternative military service, military school students on scholarships, widows of deceased military personnel on pensions, inmates

Classification of the Insured

Insured

Insured

0

Registration Organization

0

Government

100

Category 5

Category 5

Classification of the Insured

Low-income households

Classification of the Insured

Household members

Insured:

0

Registration Organization

0

Government

100

Category 6

Category 6

Classification of the Insured

Veterans and their dependents

Classification of the Insured

Insured

Insured

0

Registration Organization

0

Government

100

Classification of the Insured

Veterans and their dependents

Classification of the Insured

Dependents

Insured

30

Registration Organization

0

Government

70

Classification of the Insured

Other individuals

Classification of the Insured

Insured and dependents

Insured

60

Registration Organization

0

Government

40

Payroll Brackets on which Premiums Are Calculated

Bracket Income Differential Income Tiers Salary Basis(Amount in which Premiums Calculated) (NT$) Actual Monthly Salary(NT$)
Bracket Income Differential

Bracket 1 NT$900

Income Tiers

1

Salary Basis(Amount in which Premiums Calculated) (NT$)

21,009

Actual Monthly Salary(NT$)

Under 21,009

Income Tiers

2

Salary Basis(Amount in which Premiums Calculated) (NT$)

21,900

Actual Monthly Salary(NT$)

21,010-21,900

Income Tiers

3

Salary Basis(Amount in which Premiums Calculated) (NT$)

22,800

Actual Monthly Salary(NT$)

21,901-22,800

Bracket Income Differential

Bracket 2 NT$1200

Income Tiers

4

Salary Basis(Amount in which Premiums Calculated) (NT$)

24,000

Actual Monthly Salary(NT$)

22,801-24,000

Income Tiers

5

Salary Basis(Amount in which Premiums Calculated) (NT$)

25,200

Actual Monthly Salary(NT$)

24,001-25,200

Income Tiers

6

Salary Basis(Amount in which Premiums Calculated) (NT$)

26,400

Actual Monthly Salary(NT$)

25,201-26,400

Income Tiers

7

Salary Basis(Amount in which Premiums Calculated) (NT$)

27,600

Actual Monthly Salary(NT$)

26,401-27,600

Income Tiers

8

Salary Basis(Amount in which Premiums Calculated) (NT$)

28,800

Actual Monthly Salary(NT$)

27,601-28,800

Bracket Income Differential

Bracket 3 NT$1500

Income Tiers

9

Salary Basis(Amount in which Premiums Calculated) (NT$)

30,300

Actual Monthly Salary(NT$)

28,801-30,300

Income Tiers

10

Salary Basis(Amount in which Premiums Calculated) (NT$)

31,800

Actual Monthly Salary(NT$)

30,301-31,800

Income Tiers

11

Salary Basis(Amount in which Premiums Calculated) (NT$)

33,300

Actual Monthly Salary(NT$)

31,801-33,300

Income Tiers

12

Salary Basis(Amount in which Premiums Calculated) (NT$)

34,800

Actual Monthly Salary(NT$)

33,301-34,800

Income Tiers

13

Salary Basis(Amount in which Premiums Calculated) (NT$)

36,300

Actual Monthly Salary(NT$)

34,801-36,300

Bracket Income Differential

Bracket 4 NT$1900

Income Tiers

14

Salary Basis(Amount in which Premiums Calculated) (NT$)

38,200

Actual Monthly Salary(NT$)

36,301-38,200

Income Tiers

15

Salary Basis(Amount in which Premiums Calculated) (NT$)

40,100

Actual Monthly Salary(NT$)

38,201-40,100

Income Tiers

16

Salary Basis(Amount in which Premiums Calculated) (NT$)

42,000

Actual Monthly Salary(NT$)

40,101-42,000

Income Tiers

17

Salary Basis(Amount in which Premiums Calculated) (NT$)

43,900

Actual Monthly Salary(NT$)

42,001-43,900

Income Tiers

18

Salary Basis(Amount in which Premiums Calculated) (NT$)

45,800

Actual Monthly Salary(NT$)

43,901-45,800

Bracket Income Differential

Bracket 5 NT$2,400

Income Tiers

19

Salary Basis(Amount in which Premiums Calculated) (NT$)

48,200

Actual Monthly Salary(NT$)

45,801-48,200

Income Tiers

20

Salary Basis(Amount in which Premiums Calculated) (NT$)

50,600

Actual Monthly Salary(NT$)

48,201-50,600

Income Tiers

21

Salary Basis(Amount in which Premiums Calculated) (NT$)

53,000

Actual Monthly Salary(NT$)

50,601-53,000

Income Tiers

22

Salary Basis(Amount in which Premiums Calculated) (NT$)

55,400

Actual Monthly Salary(NT$)

53,001-55,400

Income Tiers

23

Salary Basis(Amount in which Premiums Calculated) (NT$)

57,800

Actual Monthly Salary(NT$)

55,401-57,800

Bracket Income Differential

Bracket 6 NT$3,000

Income Tiers

24

Salary Basis(Amount in which Premiums Calculated) (NT$)

60,800

Actual Monthly Salary(NT$)

57,801-60,800

Income Tiers

25

Salary Basis(Amount in which Premiums Calculated) (NT$)

63,800

Actual Monthly Salary(NT$)

60,801-63,800

Income Tiers

26

Salary Basis(Amount in which Premiums Calculated) (NT$)

66,800

Actual Monthly Salary(NT$)

63,801-66,800

Income Tiers

27

Salary Basis(Amount in which Premiums Calculated) (NT$)

69,800

Actual Monthly Salary(NT$)

66,801-69,800

Income Tiers

28

Salary Basis(Amount in which Premiums Calculated) (NT$)

72,800

Actual Monthly Salary(NT$)

69,801-72,800

Bracket Income Differential

Bracket 7 NT$3,700

Income Tiers

29

Salary Basis(Amount in which Premiums Calculated) (NT$)

76,500

Actual Monthly Salary(NT$)

72,801-76,500

Income Tiers

30

Salary Basis(Amount in which Premiums Calculated) (NT$)

80,200

Actual Monthly Salary(NT$)

76,501-80,200

Income Tiers

31

Salary Basis(Amount in which Premiums Calculated) (NT$)

83,900

Actual Monthly Salary(NT$)

80,201-83,900

Income Tiers

32

Salary Basis(Amount in which Premiums Calculated) (NT$)

87,600

Actual Monthly Salary(NT$)

83,901-87,600

Bracket Income Differential

Bracket 8 NT$4,500

Income Tiers

33

Salary Basis(Amount in which Premiums Calculated) (NT$)

92,100

Actual Monthly Salary(NT$)

87,601-92,100

Income Tiers

34

Salary Basis(Amount in which Premiums Calculated) (NT$)

96,600

Actual Monthly Salary(NT$)

92,101-96,600

Income Tiers

35

Salary Basis(Amount in which Premiums Calculated) (NT$)

101,100

Actual Monthly Salary(NT$)

96,101-101,100

Income Tiers

36

Salary Basis(Amount in which Premiums Calculated) (NT$)

105,600

Actual Monthly Salary(NT$)

101,101-105,600

Income Tiers

37

Salary Basis(Amount in which Premiums Calculated) (NT$)

110,100

Actual Monthly Salary(NT$)

105,601-110,100

Bracket Income Differential

Bracket 9 NT$5,400

Income Tiers

38

Salary Basis(Amount in which Premiums Calculated) (NT$)

115,500

Actual Monthly Salary(NT$)

110,101-115,500

Income Tiers

39

Salary Basis(Amount in which Premiums Calculated) (NT$)

120,900

Actual Monthly Salary(NT$)

115,501-120,900

Income Tiers

40

Salary Basis(Amount in which Premiums Calculated) (NT$)

126,300

Actual Monthly Salary(NT$)

120,901-126,300

Income Tiers

41

Salary Basis(Amount in which Premiums Calculated) (NT$)

131,700

Actual Monthly Salary(NT$)

126,301-131,700

Income Tiers

42

Salary Basis(Amount in which Premiums Calculated) (NT$)

137,100

Actual Monthly Salary(NT$)

131,701-137,100

Income Tiers

43

Salary Basis(Amount in which Premiums Calculated) (NT$)

142,500

Actual Monthly Salary(NT$)

137,101-142,500

Income Tiers

44

Salary Basis(Amount in which Premiums Calculated) (NT$)

147,900

Actual Monthly Salary(NT$)

142,501-147,900

Income Tiers

45

Salary Basis(Amount in which Premiums Calculated) (NT$)

150,000

Actual Monthly Salary(NT$)

147,901-150,000

Bracket Income Differential

Bracket 10 NT$6,400

Income Tiers

46

Salary Basis(Amount in which Premiums Calculated) (NT$)

156,400

Actual Monthly Salary(NT$)

150,001-156,400

Income Tiers

47

Salary Basis(Amount in which Premiums Calculated) (NT$)

162,800

Actual Monthly Salary(NT$)

156,401-162,800

Income Tiers

48

Salary Basis(Amount in which Premiums Calculated) (NT$)

169,200

Actual Monthly Salary(NT$)

162,801-169,200

Income Tiers

49

Salary Basis(Amount in which Premiums Calculated) (NT$)

175,600

Actual Monthly Salary(NT$)

169,200-175,600

Income Tiers

50

Salary Basis(Amount in which Premiums Calculated) (NT$)

182,000

Actual Monthly Salary(NT$)

Above 175,601

  • Note:Tiers 1-45 follow the wage classification table for monthly contributions into the labor pension fund.
  • Took effect on January 1, 2017