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

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Premium Contribution
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How Premiums Are Calculated

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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 + 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 + number of dependents)
Category 6 : Veterans, veterans' dependent Household representatives	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)
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, 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 (%)
Classification of the Insured			Insured	Registration Organization	Government
Category 1 Category 1	Classification of the Insured Civil servants, volunteer servicemen, public office holders	Classification of the Insured Insured and dependents	Insured 30	Registration Organization 70	Government 0
	Classification of the Insured Private school teachers	Classification of the Insured Insured and dependents	Insured 30	Registration Organization 35	Government 35
	Classification of the Insured Employees of public or private owned enterprises and organizations	Classification of the Insured Insured and dependents	Insured 30	Registration Organization 60	Government 10
	Classification of the Insured Employers Self-employed Independent professionals and technical specialists	Classification of the Insured Insured and dependents	Insured 100	Registration Organization 0	Government 0
Category 2 Category 2	Classification of the Insured Occupation union members Foreign crew members	Classification of the Insured Insured and dependents	Insured 60	Registration Organization 0	Government 40
Category 3 Category 3	Classification of the Insured Members of farmers', fishermen's and irrigation associations	Classification of the Insured Insured and dependents	Insured 30	Registration Organization 0	Government 70
Category 4 Category 4	Classification of the Insured Military conscripts, alternative military service, military school students on scholarships, widows of deceased military personnel on pensions, inmates	Classification of the Insured Insured	Insured 0	Registration Organization 0	Government 100
Category 5 Category 5	Classification of the Insured Low-income households	Classification of the Insured Household members	Insured: 0	Registration Organization 0	Government 100
Category 6 Category 6	Classification of the Insured Veterans and their dependents	Classification of the Insured Insured	Insured 0	Registration Organization 0	Government 100
	Classification of the Insured Veterans and their dependents	Classification of the Insured Dependents	Insured 30	Registration Organization 0	Government 70
	Classification of the Insured Other individuals	Classification of the Insured Insured and dependents	Insured 60	Registration Organization 0	Government 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 Bracket 1 NT$900	Income Tiers 1	Salary Basis(Amount in which Premiums Calculated) (NT$) 21,009	Actual Monthly Salary(NT$) Under 21,009
	Income Tiers 2	Salary Basis(Amount in which Premiums Calculated) (NT$) 21,900	Actual Monthly Salary(NT$) 21,010-21,900
	Income Tiers 3	Salary Basis(Amount in which Premiums Calculated) (NT$) 22,800	Actual Monthly Salary(NT$) 21,901-22,800

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

Note:Tiers 1-45 follow the wage classification table for monthly contributions into the labor pension fund.
Took effect on January 1, 2017