Taiwan's NHI Supplementary Premium: When a Company Withholds 2.11% on Bonuses, Part-Time Pay and Rent

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  1. Which payments, and the thresholds
  2. How it is calculated
  3. Who is exempt
  4. The employer premium
  5. Worked example
  6. Deadlines
  7. Foreign employees and payees abroad
  8. FAQ

When a company in Taiwan pays certain money to an individual, it may have to withhold a supplementary premium for National Health Insurance (NHI) at 2.11%, on top of any income tax. The company withholds it when paying and pays it to the National Health Insurance Administration (NHIA) by the end of the following month.

There are two kinds:

  • The individual premium is borne by the person receiving the money and withheld by the company, for example on bonuses, part-time salary and rent paid to an individual landlord.
  • The employer premium is paid by the company itself when the salaries it pays in a month exceed the total insured amount of its employees.

Which payments, and the thresholds

Paid to an individual When the premium applies
Employee bonuses On the year’s total bonuses above four times the employee’s insured amount
Part-time salary A single payment of at least the minimum wage: NT$29,500 in 2026, NT$30,900 from 2027
Professional fees A single payment of at least NT$20,000, such as fees paid to a lawyer or accountant
Dividends A single payment of at least NT$20,000
Interest A single payment of at least NT$20,000, such as interest on a shareholder loan
Rent A single payment of at least NT$20,000 to an individual landlord
  • Any part of a single payment above NT$10 million is not charged.
  • Payments to companies are not charged; only payments to individuals.
  • The minimum wage rises to NT$30,900 on 1 January 2027 and the part-time threshold rises with it. The NT$20,000 threshold for the other payments does not change.

How it is calculated

Except for bonuses, once a payment reaches the threshold the whole payment is multiplied by 2.11%, not just the part above the threshold. Monthly rent of NT$40,000 to an individual landlord means withholding NT$40,000 × 2.11% = NT$844. Part-time salary of NT$39,000 paid in 2026 means NT$39,000 × 2.11% = NT$823.

Bonuses: the year’s total counts

Bonuses here mean year-end, festival and performance bonuses: incentive pay that is not part of the insured amount. Each time you pay one, add up all bonuses paid since 1 January and compare the total with four times that month’s insured amount. Only the excess is charged.

  • There is no NT$20,000 floor for bonuses.
  • Bonuses paid after an employee has left still count, using the insured amount when they left.
  • Vouchers that can be exchanged for cash count as bonuses.

Part-time salary: people not insured through your company

Part-time salary is salary paid to anyone not enrolled in NHI through your company: part-time staff, translators paid as salary, or directors who are not insured with the company and receive attendance fees.

Who is exempt

  • Occupational union members insured through their union: part-time salary is exempt.
  • Low-income households: all payments are exempt.
  • People not eligible for NHI: exempt. The person tells the company, and the company confirms with the NHIA.

Proof has to reach the company before the payment. If it arrives afterwards, the premium is still withheld.

The employer premium

Each month the company works out:

(Total salaries paid in the month − total insured amount of its employees for the month) × 2.11%

  • Total salaries include monthly pay, bonuses and salary paid to part-time staff.
  • Voluntary employee pension contributions, meal allowances and tax-free overtime pay are left out.
  • The employees’ total insured amount is shown on the monthly NHI bill.
  • A company where only the owner is insured, with no employees enrolled, does not pay it.

In a normal month this is usually zero. The month you pay year-end bonuses is when it most often applies.

Worked example

Hypothetical figures. Company A has five employees, each paid NT$50,000 a month and insured at NT$50,600. In December it pays employee B a year-end bonus of NT$220,000. B also received NT$10,000 bonuses at the Dragon Boat and Mid-Autumn festivals.

B's bonuses for the yearNT$240,00010,000 + 10,000 + 220,000
Above four times the insured amountNT$37,600240,000 − 50,600 × 4
Withheld from B's bonusNT$79337,600 × 2.11%
Company A's own premiumNT$4,579(salaries 250,000 + bonus 220,000 − insured 253,000) × 2.11%

In months with only regular salaries, the total of NT$250,000 is below the insured total of NT$253,000, so Company A owes no employer premium.

Deadlines

What Deadline
Premiums withheld from employees, landlords and others End of the month after the payment
The employer premium End of the following month, with the regular NHI premium
Annual report of premiums withheld in the previous year End of January (check the NHIA announcement for the exact date)

If you file the payment details online each time you pay, you do not need to file again in January.

Foreign employees and payees abroad

The supplementary premium follows NHI enrollment, not the 183-day tax residency rule.

  • Foreign employees with a Taiwan resident certificate are enrolled in NHI from their first day of work, so the bonus rule applies to them in the same way as to Taiwanese staff, even in a year when they are non-residents for income tax.
  • Visitors, such as a foreign speaker on a visitor visa, are not eligible for NHI, so no premium is withheld. The payee should tell you, and you confirm with the NHIA.
  • Dividends to a foreign parent company are not charged, because the payee is a company.

FAQ

Is the premium charged only on the amount above NT$20,000?

No. Once a single payment reaches NT$20,000, the whole payment is charged. Only bonuses are charged on the excess over four times the insured amount.

If we withheld the premium from part-time salary, does it still count towards the employer premium?

Yes. Part-time salary is still included in the company’s total salaries for the month.

Does a company where only the owner is insured pay the employer premium?

No. A company with no employees enrolled does not pay it. It must still withhold the premium when it pays part-time salary or rent to individuals above the thresholds.

This article is general information based on Taiwan law as of November 2026, not advice on any specific case. Examples are hypothetical.

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