Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 3

The term “earnings” and “income” set forth in the subparagraphs of Paragraph 1 of Article 31 of the Act are the following:1. Bonus: payments deemed as income from salaries and wages prescribed in Category 3 of Paragraph 1 of Article 14 of the Income Tax Act as an incentive that has not yet been included in the calculation of the insured payroll-related amount, such as year-end bonus, festival bonus, bonus;2. Income from salaries and wages: income from salaries and wages defined under Category 3 of Paragraph 1 of Article 14 of the Income Tax Act;3. Income from professional practice: any income of an individual from professional practice or performances prescribed in Category 2 of Paragraph 1 of Article 14 of the Income Tax Act;4. Dividends income: the dividends received by each shareholder of a company prescribed in Category 1 of Paragraph 1 of Article 14 of the Income Tax Act;5. Interest income: any income from interest prescribed in Category 4 of Paragraph 1 of Article 14 of the Income Tax Act;6. Earnings from rentals: any income from the lease of property in Subparagraph 1 of Category 5 of Paragraph 1 of Article 14 of the Income Tax Act and income from long-lasting tenant rights and superficies created for fixed terms prescribed in Subparagraph 2 of the same Category.The earnings and income in the preceding paragraph are limited to cash, negotiable instruments, stocks and gift vouchers, which can be exchanged for cash of equivalent value. In the case of stock or foreign currency, its price or exchange rate should be determined by the applicable provisions prescribed in the Income Tax Act.