1. What is the Second-Generation National Health Insurance?
Since the implementation of National Health Insurance(NHI), because the aging population and increased benefits, from 2013, second-generation health insurance implemented as well.
2. Who is required to pay Second-Generation NHI?
(1)For Employer : Total payroll expense by the employer – total insured payroll-related amount for the employees)xSupplementary Premium Rate (1.91%)
(2)For the insured: Withhold relevant income amount paid by company x supplementary premium rate (1.91%)
– Bonus (The accumulated paid bonus in a year which is higher than four times of the insured amount)
– Professional practice income
– Wage or salary from a part-time work
– Interest
– Dividend
– Rental income
3. If someone works for two companies at the same time, how will second-generation supplementary premium for earnings from a part-time job be calculated and collected?
The insured shall apply for enrollment in the NHI program with the salary of his primary job. For wage or salary earnings from the other company, Second-Generation NHI shall be calcutated and withheld at the time of payment.
