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Second Generation National Health Insurance (NHI) Alert

星期二, 12/25/2012


Under the second-generation NHI system, a 1.91 supplemental premium will be imposed on the insured whose non-payroll income from the following five items exceeds NT$ 20,000: professional income, moonlighting, stock dividends, interest and rental income. In addition, those who receive job bonuses of more than four times their monthly salary in a year will also be required to pay the supplemental premium.

Please be noted, rental payments to individual landlord , not applicable to enterprise landlords, should withhold  supplemental premiums from rental payment.

Additional costs to employers:

Supplemental premium will also be imposed to employers for payroll payments in addition to “employees’ salaries”, for example, employer’s salary is not “employees’ salaries”, therefore, is subject to supplemental health insurance premium.