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General Premium
  • Premiums are calculated on a monthly basis. The premium is payable for the month that you enrol in the program and your enrollment continues until the last day of the month, regardless of which day of the month you commence your enrollment. The National Health Insurance Administration will collect a full month's premium from you.
  • If you transfer your insurance status on the last day of the month, you are required to pay your insurance premium for the month through your original insurance registration organization (employer). The effective day of transferring one's insurance status is the first day of the following month.
    For example, if you transfer to a new employer on November 30, your enrollment will only take effect on December 1. You will pay your premium for the month of November through your original employer.

  • If you transfer your insurance status on any day during the month, you will pay your insurance premium for the month through your new insurance registration organization (employer) that you are continuously enrolled on the last day of the month.
  • If you transfer your insurance status a few times in the month, you will pay your insurance premium for the month through your new insurance registration organization (employer) that you are enrolled on the last day of the month.
  • If you become illegible for the national insurance program during a month, for reasons such as losing Taiwan citizenship, household registry moving oversea or holding expired Alien Resident Certificate etc., you are exempted from paying your insurance premium for the month.
  • The maximum insurance premium payable by a single insured person for his/her dependents is limited to total premium incurred for three dependents. No premium is payable for fourth or more dependents.
Supplementary Premium
Individual:
In addition to the basic premium, the insured will be charged a 1.91% supplementary premium when receiving other types of income, including large bonuses, stock dividends, part-time job income, interest income, fees from professional practices, and rental income.
Supplementary premiums are withheld at the point at which the above-mentioned types of income are issued. All supplementary premium withholdings are collected from each individual payment rather than from the total amount of a series of payments over a particular time period.
Item Description

Bonuses received

during the year that exceed four times the insured’s monthly salary basis
Any bonuses (such as year-end bonuses, festival allowances and dividends) not included in the calculation of the insured’s registered income apply to this calculation. The portion of the total amount that exceeds four times the insured’s monthly salary basis is subject to the supplementary premium.

Wage from part time jobs

Any wages or salary paid for part-time work (from organizations other than the one through which the individual is enrolled in the NHI program)

Fees from

professional

practices

Fees paid to the insured for professional services (before deducting any necessary expenses or costs)

Dividends on

stock holdings

Total dividends (stock and cash dividends) paid to shareholders of a company (net dividends + deductible tax)

Interest income

Interest earned on government bonds, corporate bonds, financial bonds, short term bills, savings accounts and loans.

Rental income

Rent paid to the insured (before deducting any necessary losses and expenses)
Employer:

Employer supplementary premiums, based on the difference between the total monthly salary employers pay and the total salary basis they report to the NHIA for their employees, are paid by employers together with the regular health insurance premiums they owe every month, keeping employers’ operational burdens to a minimum. 

Employer Supplementary Insurance Premiums


[Total salary paid monthly by the insurance registration organization (employer) minus the total combined “salary basis” reported to the NHIA for the organization’s employees] x 1.91%.

◎ No upper limit

◎After the employer calculates this premium amount each month, it shall be paid along with the employer's general monthly insurance premium payment.