Why can supplementary NHI premiums apply on top of regular premiums?
Taiwan’s second-generation NHI system assesses certain bonuses, part-time salary, professional income, dividends, interest, and rent separately from the monthly regular premium based on insured amount.
The threshold is not always a deductible amount
For many categories, once a single payment reaches the applicable lower threshold, the full assessable payment is generally used (subject to exemptions and the NT$10m cap). High bonuses use a different four-times-insured-amount rule.