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Q：
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How should a company representative enroll in Taiwan's National Health Insurance (NHI)? Is enrollment optional?
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A：
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NHI enrollment is mandatory for eligible company representative under Taiwan's National Health Insurance Act. The company must establish an NHI enrollment unit, regardless of whether it has employees. The representative must pay 100% of their own NHI premium, and the premium cannot be treated as a company expense. For employees, the NHI premium is generally shared as follows:
30% by the employee, 60% by the employer, and 10% by the government.
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Q：
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Must a company representative enroll in NHI through their own company?
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A：
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Not necessarily. If the representative is also employed by another company, NHI enrollment may be arranged through that employer. However, a representative cannot enroll through a labor union, a local district office, or as a dependent under a spouse or parent.
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Q：
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How should the company representative of a one-person company enroll in NHI?
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A：
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If the company has no employees, the representative must provide proof of their income to determine the applicable NHI premium salary bracket. However, the insured salary may not be lower than Level 6 of the NHI Insured Salary Bracket (TWD 36,300 in 2026).
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Q：
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How should the representative of a company with fewer than five employees enroll in NHI?
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A：
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If the company employs fewer than five people (1-4 employees), the representative must enroll based on the highest NHI premium salary bracket or provide proof of income to apply for a different bracket. In either case, the insured salary cannot be lower than level 9 of the NHI Insured Salary Bracket (TWD 42,000 in 2026) or lower than highest insured salary reported for any employee.
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Q：
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How should the representative of a company with five or more employees enroll in NHI?
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A：
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If the company employs five or more people, the representative must enroll based on the highest NHI premium salary bracket or provide proof of income to apply for a different bracket. In either case, the insured salary cannot be lower than Level 12 of the NHI Insured Salary Bracket (TWD 45,800 in 2026) or lower than the highest insured salary reported for any employee.
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SOALAN LAZIM
