To treat COVID-19 patient with acute respiratory distress syndrome (ARDS), "prone positioning therapy" is clinically applicable in treating ARDS. Director-General of NHIA,  Po-chang Lee, recognizes health workers' hard work of taking care critically ill patients. According to  Dr. Lee, NHIA actively cooperates to declare treatment code for "prone positioning therapy". This therapy is paid by the government budget, with $1 per point.

The labor cost of prone positioning therapy is high as the treatment, especially for COVID-19 patients, is often completed with a team of 3 to 5 hospital workers. Hospital workers need to don personal protective equipment and work under high risks and pressure, which further results in higher labor cost.

In response to the need for treating COVID-19 patient with ARDS, the NHIA has declared the treatment code for aforementioned patients who were intubated and used respirator in intensive care unit before prone positioning therapy officially covered by the NHI. This cost can be claimed retrospectively from May 1, 2021, with 4938 points per day ($1 per point).

NHIA thanks to the medical profession and medical staff who provide care for COVID-19 patients. NHIA also takes an active role in supporting hospitals to provide health services for citizens during the COVID-19 pandemic.