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

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)
Category 1	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)
Category 2 and 3	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
Category 6 : Veterans, veterans' dependent	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)
Category 6 : Regional population	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, 2020, the number of persons is announced as 0.58.
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 (%)
Classification of the Insured			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	23,800	Under23,800	Bracket 6 NT$3000	22	60,800	57,801-60,800
					23	63,800	60,801-63,800
					24	66,800	63,801-66,800
					25	69,800	66,801-69,800
					26	72,800	69,801-72,800
				Bracket 7 NT$3700	27	76,500	72,801-76,500
					28	80,200	76,501-80,200
Bracket 2 NT$1200	2	24,000	23,801-24,000		29	83,900	80,201-83,900
	3	25,200	24,001-25,200		30	87,600	83,901-87,600
	4	26,400	25,201-26,400	Bracket 8 NT$4500	31	92,100	87,601-92,100
	5	27,600	26,401-27,600		32	96,600	92,101-96,600
	6	28,800	27,601-28,800		33	101,100	96,601-101,100
Bracket 3 NT$1500	7	30,300	28,801-30,300		34	105,600	101,101-105,600
	8	31,800	30,301-31,800		35	110,100	105,601-110,100
	9	33,300	31,801-33,300	Bracket 9 NT$5400	36	115,500	110,101-115,500
	10	34,800	33,301-34,800		37	120,900	115,501-120,900
	11	36,300	34,801-36,300		38	126,300	120,901-126,300
Bracket 4 NT$1900	12	38,200	36,301-38,200		39	131,700	126,301-131,700
	13	40,100	38,201-40,100		40	137,100	131,701-137,100
	14	42,000	40,101-42,000		41	142,500	137,101-142,500
	15	43,900	42,001-43,900		42	147,900	142,501-147,900
	16	45,800	43,901-45,800		43	150,000	147,901-150,000
Bracket 5 NT$2400	17	48,200	45,801-48,200	Bracket 10 NT$6400	44	156,400	150,001-156,400
	18	50,600	48,201-50,600		45	162,800	156,401-162,800
	19	53,000	50,601-53,000		46	169,200	162,801-169,200
	20	55,400	53,001-55,400		47	175,600	169,201-175,600
	21	57,800	55,401-57,800		48	182,000	Above175,601

Note: Took effect on January 1,2020.

National Health Insurance Administration Ministry of Health and Welfare

How Premiums Are Calculated

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