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