National Health Insurance Administration Ministy of Health and Welfare-How Premiums Are Calculated

National Health Insurance Administration Ministy of Health and Welfare

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General Premium
National Health Insurance premiums for individuals in category 1, 2, and 3 are calculated based on the monthly income they report to the National Health Insurance Administration. The premiums of individuals in categories 4, 5, and 6 are based on the average premium of the people enrolled in category 1, 2, and 3.

The formulas used to calculate premiums are as follows:

Category 1 The insured Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Insurance unit, government Salary Basis x insurance premium rate x contribution ratio x(1 + average number of dependents)
Category 2 and 3 The insured Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents)
Government Salary Basis x insurance premium rate x contribution ratio x(1 + actual number of people insured)
Category 6 : Veterans, veterans' dependent The insured Average premium x contribution ratio x number of dependents
Government Average premium x contribution ratio x actual number of people insured
Category 6 : Regional population The insured Average premium x contribution ratio x(1 + number of dependents)
Government Average premium x contribution ratio x actual number of people insured
NOTES:
  • Salary Basis: The amount on which premiums are calculated based on a payroll bracket table.
  • Insurance Premium Rate: 4.69% since January 1, 2016.
  • Contribution Ratio: Based on ratios set by National Health Insurance Act.
  • Number of Dependents: Maximum of three, even if actual number of dependents is higher.
  • Average Number of Dependents: Beginning January 1, 2016, the number of persons is announced as 0.61.
  • Beginning in January 2016, the average monthly premium for individuals in categories 4 and 5 will be NT$1,759. It is entirely subsidized by the government.
  • Since April 2010, the average premium for individuals in Category 6 has been NT$1,249, with 60% paid for by the individual (NT$749) and 40% by the government.
 
Premium Contribution Ratios under NHI System
Classification of the Insured Contribution Ratio (%)
Insured Registration Organization Government
Category 1 Civil servants, volunteer servicemen, public office holders Insured and dependents 30

70

0
Private school teachers Insured and dependents

30

35 35
Employees of public or private owned enterprises and organizations Insured and dependents 30 60 10
Employers Self-employed Independent professionals and technical specialists Insured and dependents 100 0 0
Category 2 Occupation union members 
Foreign crew members
Insured and dependents 60 0 40
Category 3 Members of farmers', fishermen's and irrigation associations Insured and dependents 30 0 70
Category 4 Military conscripts, alternative military service, military school students on scholarships, widows of deceased military personnel on pensions, inmates Insured 0 0 100
Category 5 Low-income households Household members 0 0 100
Category 6 Veterans and their dependents Insured 0 0 100
Veterans and their dependents Dependents 30 0 70
Other individuals Insured and dependents 60 0 40

Payroll Brackets on which Premiums Are Calculated

Bracket Income Differential Income Tiers Salary Basis(Amount in which Premiums Calculated) (NT$) Actual Monthly Salary(NT$) Bracket Income Differential Income Tiers Salary Basis(Amount in which Premiums Calculated) (NT$) Actual Monthly Salary(NT$)
Bracket 1
NT$900
1 22,000 Under22,000 Bracket 6
NT$3000
23 60,800 57,801-60,800
24 63,800 60,801-63,800
25 66,800 63,801-66,800
26 69,800 66,801-69,800
27 72,800 69,801-72,800
Bracket 7
NT$3700
28 76,500 72,801-76,500
2 22,800 22,001-22,800 29 80,200 76,501-80,200
Bracket 2
NT$1200
3 24,000 22,801-24,000 30 83,900 80,201-83,900
4 25,200 24,001-25,200 31 87,600 83,901-87,600
5 26,400 25,201-26,400 Bracket 8
NT$4500
32 92,100 87,601-92,100
6 27,600 26,401-27,600 33 96,600 92,101-96,600
7 28,800 27,601-28,800 34 101,100 96,601-101,100
Bracket 3
NT$1500
8 30,300 28,801-30,300 35 105,600 101,101-105,600
9 31,800 30,301-31,800 36 110,100 105,601-110,100
10 33,300 31,801-33,300 Bracket 9
NT$5400
37 115,500 110,101-115,500
11 34,800 33,301-34,800 38 120,900 115,501-120,900
12 36,300 34,801-36,300 39 126,300 120,901-126,300
Bracket 4
NT$1900
13 38,200 36,301-38,200 40 131,700 126,301-131,700
14 40,100 38,201-40,100 41 137,100 131,701-137,100
15 42,000 40,101-42,000 42 142,500 137,101-142,500
16 43,900 42,001-43,900 43 147,900 142,501-147,900
17 45,800 43,901-45,800 44 150,000 147,901-150,000
Bracket 5
NT$2400
18 48,200 45,801-48,200 Bracket 10
NT$6400
45 156,400 150,001-156,400
19 50,600 48,201-50,600 46 162,800 156,401-162,800
20 53,000 50,601-53,000 47 169,200 162,801-169,200
21 55,400 53,001-55,400 48 175,600 169,201-175,600
22 57,800 55,401-57,800 49 182,000 Above175,601

Note: Took effect on January 1,2018.