General Premium
  • Premiums are calculated on a monthly basis. Therefore, the month you join the program, regardless of which day you enroll, the National Health Insurance Administration will collect a full month's premium from you.
  • For the month you transfer your insurance status (except for those persons transferring on the last day of the month), the insurance premium will be counted at new insurance registration organization (employer).
  • If you transfer your insurance status on the last day of the month, you still have to pay your insurance premium for the month through your original insurance registration organization (employer) because the effective day of transferring one's status is the first day of following month.
Therefore, unless the original insurance registration organization (employer) noted that you did not receive a full month's pay for the month of the transfer, the effective day will still be the first day of the following month. For example, if you transfer to a new employer on November 30, it will only take effect on December 1, so you still have to pay your premium for the month of November through your original employer.
Supplementary Premium
In addition to the basic premium, the insured will be charged a 1.91% supplementary premium when receiving other types of income, including large bonuses, stock dividends, part-time job income, interest income, fees from professional practices, and rental income.
Supplementary premiums are withheld at the point at which the above-mentioned types of income are issued. All supplementary premium withholdings are collected from each individual payment rather than from the total amount of a series of payments over a particular time period.
Item Description

Bonuses received

during the year that exceed four times the insured’s monthly salary basis
Any bonuses (such as year-end bonuses, festival allowances and dividends) not included in the calculation of the insured’s registered income apply to this calculation. The portion of the total amount that exceeds four times the insured’s monthly salary basis is subject to the supplementary premium.

Wage from part time jobs

Any wages or salary paid for part-time work (from organizations other than the one through which the individual is enrolled in the NHI program)

Fees from



Fees paid to the insured for professional services (before deducting any necessary expenses or costs)

Dividends on

stock holdings

Total dividends (stock and cash dividends) paid to shareholders of a company (net dividends + deductible tax)

Interest income

Interest earned on government bonds, corporate bonds, financial bonds, short term bills, savings accounts and loans.

Rental income

Rent paid to the insured (before deducting any necessary losses and expenses)

Employer supplementary premiums, based on the difference between the total monthly salary employers pay and the total salary basis they report to the NHIA for their employees, are paid by employers together with the regular health insurance premiums they owe every month, keeping employers’ operational burdens to a minimum. 

Employer Supplementary Insurance Premiums

[Total salary paid monthly by the insurance registration organization (employer) minus the total combined “salary basis” reported to the NHIA for the organization’s employees] x 1.91%.

◎ No upper limit

◎After the employer calculates this premium amount each month, it shall be paid along with the employer's general monthly insurance premium payment.