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Q：
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How are employer and employee NHI premiums paid during parental leave?
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A：
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During parental leave, employees may either remain enrolled through their original employer or transfer out. If they remain enrolled, their insured salary amount cannot be reduced, and they must complete the continued enrollment and change notification form, The employer’s share is subsidized by Taiwan’s labor authority and does not appear on the company’s insurance premium bill. The employee’s share is billed directly by the NHI Administration and may be deferred for up to three years.
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Q：
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How are NHI premiums paid for dependents during parental leave?
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A：
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If an employee has dependents enrolled under their coverage, the employee's share of NHI premiums will include premiums for both the employee and their dependents. The NHI Administration will send the payment bill directly to the employee, who may defer payment for up to three years. The employer's share is subsidized by Taiwan's labor authority.
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Q：
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How can a mother apply for parental leave and enroll her newborn in NHI at the same time?
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A：
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Mother: When submitting the parental leave change notification form, attach a copy of the newborn's household registration information or other supporting documents.
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Newborn: The employer may assist with the NHI enrollment form. For newborns born in Taiwan, NHI coverage begins on the date of birth and enrollment should be completed within 60 days. Alternatively, NHI enrollment and card issuance can be applied for when registering the birth at the household registration office.
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Q：
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Is the insured salary amount during parental leave included in the total insured salary amount for the employer's supplementary NHI premiums?
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A：
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Generally, an employer's supplementary NHI premium is calculated based on the total monthly salary payments minus the total monthly insured salary amounts of employees. As no salary is paid to employees during parental leave, their insured salary amounts are not included in the employer's total monthly insured salary amount.
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Q：
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Can an employer withhold year-end or other bonuses if the payment date falls during an employee's parental leave?
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A：
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If year-end or other bonuses are based on factors such as performance or seniority, an employee on parental leave who meets the eligibility requirements cannot be denied the bonus simply because they are not actively employed on the payment date. the employer must pay the bonus according to the agreed terms or on a pro-rate basis based on the employee's period of employment.
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日本語
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