National Health Insurance Administration Ministry 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 amogunt 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 (%)
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
Under
23,800
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
Above
175,601

Note: Took effect on January 1,2020.