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Taiwan National Health Insurance (NHI) -- Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Core Contribution Parameters (2025)

Insured Categories Relevant to Self-Employed

Conservative Defaults

Section 2 -- General Premium (一般保險費)

2.1 Premium Formula

For employees (Category 1-3):

Monthly premium = Insured payroll × 5.17% × (1 + dependants) × contribution ratio

Where:
- Contribution ratio for employee = 30%
- Dependants: up to 3 can be registered under one insured person

For self-employed / employers (Category 1-2):

Monthly premium = Insured payroll × 5.17% × (1 + dependants) × 100%

Self-employed pays the FULL premium (no employer/government share).

For union members (Category 2):

Monthly premium = Insured payroll × 5.17% × (1 + dependants) × 60%
Government subsidises 40%.

2.2 Insured Payroll Bracket Table (Selected Tiers, 2025)

Premium = Insured Payroll × 5.17% × (1 + number of dependants). Rounded to nearest NT$.

2.3 Rules for Self-Employed Payroll Declaration

Section 3 -- Supplementary Premium (補充保險費)

3.1 What Triggers Supplementary Premium

The supplementary premium (2.11%) applies to certain types of income exceeding thresholds, paid as a separate deduction at source.

3.2 Supplementary Premium Caps

3.3 Exemptions from Supplementary Premium

3.4 Supplementary Premium Computation Example

Freelancer receives a single payment of NT$100,000 from a client for professional services:

Supplementary premium = NT$100,000 × 2.11% = NT$2,110
Client deducts NT$2,110 and remits to NHIA.
Freelancer receives NT$97,890.

Section 4 -- Registration and Payment

4.1 Registration for Self-Employed

4.2 Payment Methods

4.3 Payment Schedule

4.4 Late Payment

Section 5 -- Tax Deductibility

5.1 Income Tax Deduction for NHI Premiums

5.2 How to Claim

• If choosing itemised deductions: NHI premiums are listed separately (no cap)
• If choosing standard deduction: NHI premiums are NOT additionally claimed
• eFiling system pre-fills NHI premium data from NHIA records
• Self-employed: include in personal tax return under itemised deductions

Section 6 -- Computation Examples

Example 1 -- Self-Employed Freelancer, No Dependants

Example 2 -- Self-Employed with Spouse and 1 Child

Example 3 -- Supplementary Premium on Dividends

Example 4 -- Employee (for Comparison)

Section 7 -- Edge Cases

7.1 Dual Status (Employee + Self-Employed)

• Must register under primary status (usually higher-income activity)
• Cannot be double-insured
• If employed AND running a business: insured through employment (Category 1-3)
• Supplementary premium still applies on non-primary income (e.g., side business, dividends)

7.2 New Business Registration

• Must register with NHIA within 30 days of starting business
• If previously insured via employer, transfer is automatic upon employer reporting cessation
• Gap in coverage: premiums still owed (mandatory universal coverage, no opt-out)

7.3 Overseas Residence

7.4 Dependant Registration

• Up to 3 dependants can be registered under one insured person
• If >3 dependants, the 4th+ must register under another insured family member
• Dependants include: spouse, lineal ascendants/descendants, siblings under certain conditions
• Each additional dependant multiplies the premium (dependant factor)

7.5 Maximum Premium Cap

For self-employed at highest tier with 3 dependants:

• NT$219,500 × 5.17% × 4 = NT$45,393/month
• Annual: NT$544,716

This represents the absolute maximum NHI premium obligation.

Section 8 -- Reference Material

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Taiwan CPA (會計師), labour law practitioner, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).