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.