The Ministry of Health and Welfare announced the National Health Insurance (NHI) premium is to be increased to 5.17% (2nd Generation NHI Supplementary Premium is increased to 2.11%) from January 1, 2021. The measures for handling the increased supplementary premium by employers for each case are as following:
Employer’s supplementary premium burden:
- Please print out the claim voucher before January 3, 2021 and submit it to the Controller’s Division before January 4, 2021 regardless of whether the relevant personnel fee is included in the approved institutional budget or not. The institution will bear the difference of the employer’s supplementary premium burden without any amendment of the voucher for this expense.
- Please submit approved personnel fees to the Controller’s Division before the end of the work day on January 7, 2021; the institution will bear the difference of the employer’s supplementary premium burden. For those who are unable to meet the deadline, please revise the voucher by increasing the 2nd Generation NHI Supplementary Premium to 2.11%; the institution will bear the difference of the employer’s supplementary premium burden for those cases included in the institutional budget; however, the responsible unit must bear the difference for cases not included in the institutional budget, such as academia-industry collaboration, subsidy or donation.
- For those cases not having completed or receiving approval for the claim voucher of personnel fee to the Controller’s Division before January 7, 2021, the institution will bear the difference of the employer’s supplementary premium burden for those cases included in the institutional budget; however, the responsible unit must bear the difference for cases not included in the institutional budget, such as academia-industry collaboration, subsidy or donation.
- Online Personnel Fees Verification System will be immediately updated with the increased percentage of the employer’s supplementary premium burden.
Individual’s supplementary premium burden:
No matter whether the claim voucher was completed or approved or not, the individual supplementary premium will be increased to 2.11% and the net payment will be revised as well.