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Premium Contribution :::
How Premiums Are Calculated

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

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:
 

1.Salary Basis: The amount on which premiums are calculated based on a payroll bracket table.

2.Insurance Premium Rate: 4.69% since January 1, 2016.

3.Contribution Ratio: Based on ratios set by National Health Insurance Act.

4.Number of Dependents: Maximum of three, even if actual number of dependents is higher.

5.Average Number of Dependents: Beginning January 1, 2016, the number of persons is announced as 0.61.

6.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.

7.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

Civil servants, volunteer servicemen, public office holders

Insured and dependents

30

70

0

Private school teachers

Insured and dependents

30

35

35

Employees of public or private owned enterprises and organizations

Insured and dependents

30

60

10

Employers

Self-employed

Independent professionals

and technical specialists

Insured and dependents

100

0

0

Category 2

Occupation union members

Foreign crew members

Insured and dependents

60

0

40

Category 3

Members of farmers’, fishermen’s and irrigation associations

Insured and dependents

30

0

70

Category 4

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

Insured

0

0

100

Category 5

Low-income households

Household members

0

0

100

Category 6

Veterans and their dependents

Insured

0

0

100

Dependents

30

0

70

Other individuals

Insured and dependents

60

0

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

Income
Tiers

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

Actual Monthly Salary(NT$)

Bracket 1
NT$900

1

21,009

Under 21,009

Bracket 6
NT$3,000

24

60,800

57,801-60,800

25

63,800

60,801-63,800

26

66,800

63,801-66,800

27

69,800

66,801-69,800

2

21,900

21,010-21,900

28

72,800

69,801-72,800

Bracket 7
NT$3,700

29

76,500

72,801-76,500

3

22,800

21,901-22,800

30

80,200

76,501-80,200

Bracket 2
NT$1200

4

24,000

22,801-24,000

31

83,900

80,201-83,900

5

25,200

24,001-25,200

32

87,600

83,901-87,600

6

26,400

25,201-26,400

Bracket 8
NT$4,500

33

92,100

87,601-92,100

7

27,600

26,401-27,600

34

96,600

92,101-96,600

8

28,800

27,601-28,800

35

101,100

96,101-101,100

Bracket 3
NT$1500

9

30,300

28,801-30,300

36

105,600

101,101-105,600

10

31,800

30,301-31,800

37

110,100

105,601-110,100

11

33,300

31,801-33,300

Bracket 9
NT$5,400

38

115,500

110,101-115,500

12

34,800

33,301-34,800

39

120,900

115,501-120,900

13

36,300

34,801-36,300

40

126,300

120,901-126,300

Bracket 4
NT$1900

14

38,200

36,301-38,200

41

131,700

126,301-131,700

15

40,100

38,201-40,100

42

137,100

131,701-137,100

16

42,000

40,101-42,000

43

142,500

137,101-142,500

17

43,900

42,001-43,900

44

147,900

142,501-147,900

18

45,800

43,901-45,800

45

150,000

147,901-150,000

Bracket 5
NT$2,400

19

48,200

45,801-48,200

Bracket 10
NT$6,400

46

156,400

150,001-156,400

20

50,600

48,201-50,600

47

162,800

156,401-162,800

21

53,000

50,601-53,000

58

169,200

162,801-169,200

22

55,400

53,001-55,400

49

175,600

169,200-175,600

23

57,800

55,401-57,800

50

182,000

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

 

2017/01/26