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National Health Insurance (Employer-sponsored Insurance)
National Health Insurance Premium Payment
Monthly Remuneration-based Premium
- The monthly remuneration-based premium to be paid by an employer-sponsored insurance subscriber is paid by the employer-sponsored insurance subscriber, and one of the following parties at a 50:50 ratio (Items A and C of Subparagraph 2 of Article 3 and the main sentence of Paragraph 1 of Article 76 of the National Health Insurance Act).
· If the employer-sponsored insurance subscriber is a worker: The owner of the place of business where the worker is employed
· If the employer-sponsored insurance subscriber is a public worker: The central or local government which employs the public worker
· If the employer-sponsored insurance subscriber is a teacher (private school teachers excluded): The founder/operator of the school where the teacher is employed
- If the employer-sponsored insurance subscriber is a teacher at a private school, the employer-sponsored insurance subscriber pays 50% of the premium, the founder/operator of the private school 30%, and the government 20% (the proviso of Paragraph 1 of Article 76 of the National Health Insurance Act).
· If the founder/operator of the private school where the teacher is employed is unable to pay all of his or her share, the shortage can be covered by the accounts of the school (Paragraph 4 of Article 76 and Item C of Subparagraph 2 of Article 3 of the National Health Insurance Act).
- If there are more than two subscribers at a place of business, the subscribers at the place of business shall collectively make a contribution to an employer-sponsored insurance subscriber's premium payment (Subparagraph 1 of Paragraph 1 of Article 77 of the National Health Insurance Act).
- A subscriber must pay the portion of a monthly remuneration-based premium to be paid by an employer-sponsored insurance subscriber by deducting the value from the employer-sponsored insurance subscriber's remuneration for the month, and notify the employer-sponsored insurance subscriber that such deduction has been made (Paragraph 3 of Article 77 of the National Health Insurance Act).
Premium based on monthly income amount other than remuneration
- The premium based on monthly income amount other than remuneration of an employer-sponsored insurance subscriber must be paid by the employer-sponsored insurance subscriber him/herself (Article 76(2) and subparagraph 2 of Article 77(1) of 「National Health Insurance Act」).