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Page version: 2026-08-21 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
- NHIA | Insured-person and dependent status ↗
- NHIA | 2026 employee premium table ↗
- NHIA | Premium-sharing ratios ↗
Who normally enrolls an employee in NHI?
Under NHIA rules, employees of public or private businesses, institutions, and other workers with a definite employer are generally Category 1 insured persons. The employing organization or employer normally serves as the enrollment unit, and qualifying employees are insured from the start of employment.
How is the 2026 premium shared for a typical employee?
For employees of private-sector businesses and institutions with a definite employer, the current general-premium sharing ratio is 30% for the insured person and dependents, 60% for the enrollment unit, and 10% subsidized by government. In the 2026 employee table, the first monthly insured-amount level is NT$29,500; the listed employee contribution for the insured person alone is NT$458 per month.
| Item | National Health Insurance | Labor / Employment Insurance |
|---|---|---|
| Main purpose | Universal health-care coverage and access to insured medical services. | Cash benefits and protections for maternity, sickness, disability, old age, death, and employment-related risks. |
| Authority | National Health Insurance Administration (NHIA). | Ministry of Labor / Bureau of Labor Insurance and related authorities. |
| Employee enrollment | A worker with a definite employer is normally enrolled through the workplace. | Enrollment follows Labor and Employment Insurance eligibility rules. |
| Amount basis | NHI insured amount plus dependent and statutory rules. | Labor-insurance insured salary, rates, and statutory contribution shares. |
NHI insured amount is not the same thing as Labor Insurance insured salary
The two systems use separate legal rules and tables. Even when both begin with compensation information, do not copy a Labor Insurance bracket directly into NHI. Employee NHI insured amounts are reported under NHI rules based on salary income.
Who may qualify as a dependent?
Common dependent categories include a spouse without employment, qualifying parents or other direct ascendants without employment, and certain children or other direct descendants who meet age, study, or incapacity conditions. A person with another higher-priority insured status may need to enroll under that status instead.
When leaving or changing jobs, confirm the next enrollment status
Once the employment basis ends, the employee category may no longer apply. Coverage may continue through a new employer, an eligible dependent relationship, a qualified occupational union, or another statutory category. The practical task is not only confirming that the old employer ended enrollment, but also that the next valid enrollment status has been established.
Does NHI make private medical insurance unnecessary?
No. They serve different roles. NHI is Taiwan's public health insurance system; private medical insurance is contract-based and may address specified out-of-pocket, hospitalization, surgery, or other insured risks. One should not be treated as a substitute for the other.
Five checks for employees
- Confirm the enrollment unit in your NHIA records.
- Check whether the reported NHI insured amount is reasonable for your salary situation.
- If dependents are attached, confirm their eligibility and relationship.
- After resignation, leave, or job change, verify coverage continuity.
- Keep NHI, Labor Insurance, and Labor Pension rules separate.