The Executive Yuan has decided that the second generation National Health Insurance (NHI) would come into force on January 1, 2013. As far as the Regulations Governing Deduction and Payment of Supplementary Premium for National Health Insurance are concerned, for people with six specific entries of earnings (or income), they and their group insurance applicants shall pay the 2% supplementary premium in addition to the existing general premium. Descriptions are given below:
1. Entries of fees and their upper and lower limits for personal supplementary premium:
| Entry of fees | Description | Upper limit | Lower limit |
| The part of the accumulated value of cash awards so far in the year exceeding four-times of the insured amount for the month | The part of the accumulated value of cash awards among salary earnings paid to the insured that is not included in the insured amount (e.g. year-end cash awards, holiday gift money, and bonus) exceeding four-times of the insured amount for the month. | None | Single amount of NT$10 million in excess of four-times the monthly insured amount. |
| Salary earnings from part-time jobs | Salary earnings paid to part-time staff (i.e. those not enrolled in the NHI program under the unit) | Single payment of NT$5,000 | Single payment of NT$10 million |
| Income from professional practice | Income from professional practice paid to people without the subtraction of necessary fees or costs. | ||
| Stock earnings | Total value of dividends paid by a company to its shareholders (including shares and cash). | When enrolled as an employer or a self-employer: Single amount of NT$5,000 for the part of the payment exceeding the insured amount. When enrolled as a non-employer or not self-employed: Single payment of NT$5,000. |
When enrolled as an employer or a self-employer: Single amount of NT$10 million for the part of the payment exceeding the insured amount. When enrolled as a non-employer or not self-employed: Single payment of NT$10 million. |
| Interest earnings | Interest from public bonds, corporate bonds, financial bonds, various short-term securities, savings, and other loans paid to people. | Single payment of NT$5,000 | Single payment of NT$10 million |
| Rent income | Rent paid to people (without subtraction of necessary wear and fees). | Single payment of NT$5,000 | Single payment of NT$10 million |
2. Timing:
For the various types of earnings mentioned above that reach the collection criteria, the premium withholder shall "deduct at source" at the time of payment. However, for interest earnings, to simplify the withholding process, the premium withholder may compile a volume of account holders in the required format by January 31 of the following year and submit it to the insurer for single payments of interest that is short of NT$20,000. The insurer may collect it from the beneficiaries directly.
3. Waiver of collection for earnings from part-time jobs for disadvantaged populations
To particularly care for children and teenagers, families with low to middle income, elderly with low to middle income, people on subsidies for disabilities, people with disabilities whose insured amount for Labor Insurance is short of the basic wage requirement, students of domestic junior colleges or undergraduate programs at universities without full-time jobs, and people with financial difficulties as defined in Article 100 of the National Health Insurance Act, the supplementary premium will not be collected as long as their earnings from part-time jobs are short of the basic wage requirement.