National Health Insurance Administration Ministry of Health and Welfare

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Premium Calculation Examples

Premium Calculation Examples
General Premium :
Example 1: Joe Smith works at company A and makes NT$35,000 per month. His wife is a full-time housewife, and his three children are still in school.
Calculation:
  • All members of Joe Smith's family should be enrolled in the health insurance program through company A. Though he has four dependents, he does not have to pay premiums for any one dependent will be covered for free.
  • Based on Mr. Smith's salary, the monthly income used to calculate his premium is NT$36,300 (i.e. level 10 in the income bracket chart).
  • The amount Mr. Smith will pay from his own pocket for his health insurance premium is: [NT$36,300 × 5.17% × 30%] (amount rounded) × (1 + 3) = NT$2,252
  • The amount company A will contribute to Mr. Smith's premium on a monthly basis is: [(NT$36,300 × 5.17% × 60%) × (1 + 0.58)] (amount rounded) = NT$1,779
  • The amount the government will contribute to Mr. Smith's premium on a monthly basis is: [(NT$36,300 × 5.17% × 10%) × (1 + 0.58)] (amount rounded) = NT$297
Note:
  • 0.58 in the calculation formula in steps 4 and 5 reflects the standard average number of dependents.
  • Insurance premium rate: 5.17% since January 1, 2021.
Supplementary Premium: [Interest Income]
  • Example: Mr. Fu has a few time deposit accounts at bank B. Three of them expired on June 20, 2021 and paid Mr. Fu NT$1,500, NT$25,000, and NT$1,800 in interest, respectively. How will bank B deduct Mr. Fu's supplementary premium?
  • Calculation: Supplementary premium = [NT$25,000 × 2.11%] (amount rounded) = NT$528
  • Note: Supplementary premiums are calculated based on the interest paid on each time deposit account, not the combined amount. Two of the accounts paid out less (NT$1,500 and NT$1,800) in interest than the minimum amount of the supplementary premiums are collected and are therefore exempt from the supplementary premium deduction. Bank B is required to pay the NHIA the NT$528 deducted from Mr. Fu's interest payment by July 31, 2021.
  • Supplementary premium rate: 2.11% since January 1, 2021.
    • Update：2020-12-31
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Last Updated:

2021-01-13

  • Health insurance consultation line :

    Tel: +886-800-030-598

    Mobile: +886-2-4128-678

  • Taipei Divisions:+886-2-2191-2006
    5F., No. 15-1, Gongyuan Rd., Zhongzheng Dist., Taipei City 100008, Taiwan, R.O.C.
  • Northern Divisions:+886-3-433-9111
    No. 525, Sec. 3, Zhongshan E. Rd., Zhongli Dist., Taoyuan City 320216, Taiwan, R.O.C.
  • Central Divisions:+886-4-2258-3988
    No. 66, Shizheng N. 1st Rd., Xitun Dist., Taichung City 407666, Taiwan, R.O.C.
  • Southern Divisions:+886-6-224-5678
    No. 96, Gongyuan Rd., West Central Dist., Tainan City 700203, Taiwan, R.O.C.
  • Kaoping Divisions:+886-7-231-5151
    No. 259, Zhongzheng 4th Rd., Qianjin Dist., Kaohsiung City 801206, Taiwan, R.O.C.
  • Eastern Divisions:+886-3-833-2111
    No. 36, Xuanyuan Rd., Hualien City, Hualien County 970206, Taiwan, R.O.C.
Headquarters

Address List Tel：

phone+886-2-2706-5866

Address：

addressNo.140, Sec.3, Hsinyi Road, Taipei 106211, Taiwan, R.O.C.

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