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Perkhidmatan Korporat - Taiwan

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NHI Enrollment Status Changes and Procedures

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Q: Must employees remain enrolled in NHI during parental leave?
A: During parental leave, employees may choose to either remain enrolled through their original insured unit or terminate their enrollment with that unit.
  1. Continue enrollment through the original unit: the employee’s insured salary amount must not be reduced. The employer must complete the Continued Enrollment and Change Notification Form and submit it to the NHI Administration. The Ministry of Labor subsidizes the employer’s share of the NHI premium. The employee’s share will be billed separately by the NHI Administration and must be paid by the employee using the payment bill.
  2. Terminate enrollment through the original unit: the insured unit must complete the Insured Person Enrollment Termination Application Form and submit it to the NHI Administration. After termination, the employee may enroll as a dependent under another insured person. If the employee is not eligible to enroll as a dependent, they may enroll through the local district office at their place of household registration.

Q: How can an employee resume NHI enrollment after parental leave expires?
A: If the employee’s original parental leave application specified the start and end dates, their regular employee status and NHI enrollment will be automatically reinstated on the day after the leave period ends. No additional return-to-work notification is required. If the employee returns to work before the approved parental leave period ends, the insured unit must submit the relevant application form to the NHI Administration to report the early return to work and update the employee’s enrollment status.

Q: Can NHI coverage be suspended and reinstated during long-term stays abroad?
A: Since 2024, NHI coverage cannot be suspended due to long-term stays abroad. Anyone registered as a resident in Taiwan, as well as foreign nationals who have obtained a residence permit in Taiwan, must remain enrolled in NHI and pay premiums continuously from the date they become eligible for enrollment. However, individuals who suspended their NHI coverage on or before December 22, 2024, must reinstate their coverage on the day they re-enter Taiwan if they return after staying abroad for six months or longer.

Q: How can individuals with previous NHI enrollment re-enroll after being removed from household registration due to a prolonged stay abroad?
A: Individuals who were removed from Taiwan’s household registration after staying abroad for an extended period may re-enroll in NHI as follows:
  1. Previous NHI enrollment within the past two years: After returning to Taiwan and restoring household registration, they must enroll in NHI from the date their household registration is reinstated.
  2. Previous NHI enrollment more than two years ago: They may re-enroll in NHI after completing six months of residence in Taiwan, calculated from the date their household registration is reinstated.
  3. Employees with a regular employer in Taiwan: They must enroll in NHI from their employment start date, regardless of the two-year enrollment record or six-month residence requirements.

Q: What is an interruption in NHI enrollment, and how can it be rectified?
A: An interruption in NHI enrollment occurs when a person who was previously enrolled in NHI has a period without coverage or premium payments due to reasons such as changing jobs, a change in status, or relocating, resulting in a gap in their enrollment record. To rectify the interruption, the individual must complete the enrollment procedures through the appropriate insured unit under their eligible status and pay the outstanding premiums. Alternatively, upon receiving the “Notice and Payment Bill for NHI Premiums During an Enrollment Interruption,” the individual may pay the outstanding amount before the end of the grace period to complete the rectification process.

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