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Q：
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What types of bonuses are included in the annual cumulative bonuses exceeding four times the monthly insured salary for supplementary NHI premiums?
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A：
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They include incentive-based payments made by the insured entity that are not included in the calculation of the insured salary amount, such as year-end bonuses, holiday bonuses, and profit-sharing bonuses. Supplementary NHI premiums apply to the portion of the cumulative bonuses that exceed four times the monthly insured salary. The maximum amount subject to supplementary NHI premiums for each payment is capped at TWD 10 million.
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Q：
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How are supplementary NHI premiums calculated on the portion of annual cumulative bonuses that exceed four times the monthly insured salary?
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A：
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If the cumulative bonus exceeding four times the monthly insured salary is greater than or equal to the current bonus payment, the supplementary NHI premium is calculated based on the current bonus payment × 2.11%.
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If the cumulative bonus exceeding four times the monthly insured salary is less than the current bonus payment, the supplementary NHI premium is calculated based on the portion of the cumulative bonus that exceeds four times the monthly insured salary × 2.11%.
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Q：
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Are bonuses paid after an employee leaves the company also subject to supplementary NHI premiums?
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A：
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Yes. If an insured entity pays a bonus to a former employee after their employment has ended, supplementary NHI premiums must still be withheld on the portion of the employee's annual cumulative bonuses that exceeds four times the insured salary amount at the time of deregistration. The threshold of four times the monthly insured salary is calculated based on the employee's insured salary amount in the month they left employment.
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Q：
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What should a withholding agent do if they discover an incorrect payment, underpayment, or overpayment of supplementary NHI premiums?
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A：
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The withholding agent must notify the insured person annually after withholding supplementary NHI premiums. Any over-withheld amount must be refunded, while any under-withheld amount must be collected and may be recovered from the insured person. As the NHI Administration does not have information on bonus payments, any incorrect, under-, or overpayment must be corrected by submitting an application.
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Q：
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What should an insured person do if they discover an incorrect payment, underpayment, or overpayment of supplementary NHI premiums?
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A：
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If an insured person has underpaid supplementary NHI premiums, the outstanding amount must be paid. If they are overpaid, they may apply for a refund from the withholding agent within six months from the month following the withholding date, or from the NHI Administration after that period. If the withholding certificate is lost, a replacement may be requested from the withholding agent. Eligible overpayments may also be refunded online through the NHI Express App.
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