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).
Monthly Income-based Premium
- The monthly income-based premium of an employer-sponsored insurance subscriber must be paid by the employer-sponsored insurance subscriber him/herself (Paragraph 2 of Article 76 and Subparagraph 2 of Paragraph 1 of Article 77 of the National Health Insurance Act).
National Health Insurance Premium Settlement
Settlement of Excess Monthly Remuneration-based Premiums Paid, Etc.
- If the value of an originally calculated/collected monthly remuneration-based premium exceeds the value of a monthly remuneration-based premium re-calculated in accordance with Articles 34 to 38 of the Enforcement Decree of the National Health Insurance Act, the excess must be returned to the user; if short, the shortage must be collected from the user (Paragraph 1 of Article 39 of the Enforcement Decree of the National Health Insurance Act).
- Of a rebate received or an additional payment made, the user must settle any rebate or additional payment to be received or made by the employer-sponsored insurance subscriber with the employer-sponsored insurance subscriber him/herself (Paragraph 3 of Article 39 of the Enforcement Decree of the National Health Insurance Act).
Installment Payment of Additional Payments Due
- Of an additional payment due, if the amount to be paid by the employer-sponsored insurance subscriber exceeds the monthly remuneration-based premium (monthly remuneration-based premium for the month of the day on which the additional payment is reported) paid by the employer-sponsored insurance subscriber, installment payment can be made through one of the following methods (Paragraph 4 of Article 39 of the Enforcement Decree of the National Health Insurance Act).
· For additional payments due in accordance with a settlement based on the total remuneration for the current year as settled in the following year (hereinafter referred to as "year-end settlement"): Payment in five installments (however, a single full payment or up to ten installment payments can be allowed if requested by the user)
· For additional payments due in accordance with settlements other than a year-end settlement: Single full payment required (however, up to ten installment payments can be allowed if requested by the user)
- In the case where it is publicly notified by the Minister of Health and Welfare due to cases such as the issuance of crisis alert with a level of caution or higher pursuant to Article 38(2) of the Framework Act on the Management of Disasters and Safety, the payment of the amount to be additionally collected may be made in 10 installments (Proviso to Article 39(4) of the Enforcement Decree of the National Health Insurance Act).
Retirement Settlement
- At the end of an employer-sponsored insurance subscriber's employment, the user must repeat a settlement of monthly remuneration-based premiums paid by the employer-sponsored insurance subscriber, then make a settlement with the employer-sponsored insurance subscriber and the Service (the main sentence of Paragraph 2 of Article 39 of the Enforcement Decree of the National Health Insurance Act).
- For employer-sponsored insurance subscribers to whom the Standards of Insurance Premium Calculation for Workers Without Proof of Remuneration apply, settlement of monthly remuneration-based premiums paid in a period to which a specified premium is applied may be omitted (the proviso of Paragraph 2 of Article 39 of the Enforcement Decree of the National Health Insurance Act).