- 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.
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