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How Premiums Are Calculated

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 amogunt on which premiums are calculated based on a payroll bracket table.
  • Insurance Premium Rate: 5.17% since January 1, 2021.
  • 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, 2020, the number of persons is announced as 0.58.
  • Beginning in January 2021, the average monthly premium for individuals in categories 4 and 5 will be NT$1,825. It is entirely subsidized by the government.
  • Since January 2021, the average premium for individuals in Category 6 has been NT$1,377, with 60% paid for by the individual (NT$826) 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$1200 1 24,000 Under 24,000 Bracket 6 NT$3,700 26 76,500 72,801-76,500
2 25,200 24,001-25,200 27 80,200 76,501-80,200
3 26,400 25,201-26,400 28 83,900 80,201-83,900
4 27,600 26,401-27,600 29 87,600 83,901-87,600
5 28,800 27,601-28,800 Bracket 7 NT$4,500 30 92,100 87,601-92,100
Bracket 2 NT$1500 6 30,300 28,801-30,300 31 96,600 92,101-96,600
7 31,800 30,301-31,800 32 101,100 96,601-101,100
8 33,300 31,801-33,300 33 105,600 101,101-105,600
9 34,800 33,301-34,800 34 110,100 105,601-110,100
10 36,300 34,801-36,300 Bracket 8 NT$5,400 35 115,500 110,101-115,500
Bracket 3 NT$1900 11 38,200 36,301-38,200 36 120,900 115,501-120,900
12 40,100 38,201-40,100 37 126,300 120,901-126,300
13 42,000 40,101-42,000 38 131,700 126,301-131,700
14 43,900 42,001-43,900 39 137,100 131,701-137,100
15 45,800 43,901-45,800 40 142,500 137,101-142,500
Bracket 4 NT$2,400 16 48,200 45,801-48,200 41 147,900 142,501-147,900
17 50,600 48,201-50,600 42 150,000 147,901-150,000
18 53,000 50,601-53,000 Bracket 9 NT$6,400 43 156,400 150,001-156,400
19 55,400 53,001-55,400 44 162,800 156,401-162,800
20 57,800 55,401-57,800 45 169,200 162,801-169,200
Bracket 5 NT$3,000 21 60,800 57,801-60,800 46 175,600 169,201-175,600
22 63,800 60,801-63,800
23 66,800 63,801-66,800 47 182,000 Above 175,601
24 69,800 66,801-69,800
25 72,800 69,801-72,800

Note: Took effect on January 1,2021.

    • Update：2021-01-11
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Last Updated:
2021-11-29

  • Health insurance consultation line :

    Tel: +886-800-030-598

    Mobile: +886-2-4128-678

  • Taipei Divisions:+886-2-2191-2006
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