The National Health Insurance Administration (NHIA) now allows alternative online filing methods for supplementary premiums with simple and easy operations. Premium withholders may file a detailed withholding statement monthly to ensure all the withheld supplementary premium is filed before the due date in the next year.

According to the National Health Insurance Act, premium withholder must withhold and pay the supplementary premium when a payment of a large bonus, income from a side job, income from professional practice, stock earnings interest earnings, and earning from rentals to an insured individual exceeds a certain amount and a compiled detail statement of these payments must be submitted to the NHIA before January 31 of the next year. 

In response to the digitalization of itemized deduction documents for individual income tax program implemented by the Ministry of Finance, the NHIA will compile the NHI premium and supplementary premium payment details of all the beneficiaries from the previous year and upload the data to the taxation platform. In this way, the public may inquire the NHI premium (including supplementary premium) payment details using their natural person certificate or registered NHI card via the E-Filing System of Individual Income Tax or at the counters of any branch or office of the National Taxation Bureau during the tax filing period of May. Online tax-filing can also be done without the need to provide a proof of payment of NHI premiums