Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 4
Where a premium withholder pays earnings or income prescribed in Paragraph 1 of Article 31 of the Act in a single benefit payment that reaches NT$20,000, the withholder shall deduct the supplementary insurance premium in accordance with the supplementary insurance rate upon payment and complete the payment form and submit the deducted premium to the Insurer before the end of the following month of the date of payment. Notwithstanding, all bonuses that are in excess of four times the insured payroll-related amount for that month prescribed in Subparagraph 1 of Paragraph 1 of Article 31 of the Act shall be subject to the deduction of the supplementary insurance premium.The following are exempted from the deduction of the supplementary insurance premium set forth in the preceding paragraph:1. The part of a single benefit payment which exceeds NT$10 Million;2. Dividends income which has been included in the calculation of the insured payroll-related amount of the insured in the capacity of employer or self-employed during the insurance period;3. Income from professional practice of professionals and technicians who practice independently or are members of occupational unions having no particular employers or are self-employed;4. Income from salaries and wages of the insured, who are classified in Category 2;5. All types of income of the insured, who are classified in category 5;6. All types of income of those who are not eligible or have lost their eligibility;7. Income from salaries and wages is not paid by their group insurance applicants and is less than the basic wage/minimum wage publicized by the central labor competent authority;8. Income from independent professional practice income, dividend income, interest income, and earnings from rentals, with an amount less than the basic wage/minimum wage publicized by the central labor competent authority paid in a single payment to middle-low-income households, mid or low-income senior citizens, disadvantaged children and youth subsidized with life assistance, individuals with disabilities receiving life subsidies, families in hardship receiving subsidies, and any person who has financial difficulties set forth in Article 100 of the Act.
中文原文 全民健康保險扣取及繳納補充保險費辦法第4條
扣費義務人給付本法第三十一條第一項各類所得時，其單次給付金額達新臺幣二萬元者，應按規定之補充保險費率扣取補充保險費，並於給付日之次月底前填具繳款書，向保險人繳納。
但符合本法第三十一條第一項第一款逾當月投保金額四倍部分之獎金，應全數計收補充保險費。
有下列情形之一者，免依前項規定扣取補充保險費：
一、單次給付金額逾新臺幣一千萬元之部分。
二、以雇主或自營業主身分參加本保險期間，已計入投保金額計算之股利所得。
三、專門職業及技術人員自行執業者、無一定雇主或自營作業而參加職業工會者之執行業務收入。
四、第二類被保險人之薪資收入。
五、第五類被保險人之各類所得。
六、未具投保資格或喪失投保資格者之各類所得。
七、非所屬投保單位給付且未達中央勞動主管機關公告基本工資之薪資收入。
八、對於中低收入戶成員、中低收入老人、接受生活扶助之弱勢兒童與少年、領取身心障礙生活補助費者、特殊境遇家庭之受扶助者及符合本法第一百條所定之經濟困難者，單次給付未達中央勞動主管機關公告基本工資之執行業務收入、股利所得、利息所得或租金收入。
但符合本法第三十一條第一項第一款逾當月投保金額四倍部分之獎金，應全數計收補充保險費。
有下列情形之一者，免依前項規定扣取補充保險費：
一、單次給付金額逾新臺幣一千萬元之部分。
二、以雇主或自營業主身分參加本保險期間，已計入投保金額計算之股利所得。
三、專門職業及技術人員自行執業者、無一定雇主或自營作業而參加職業工會者之執行業務收入。
四、第二類被保險人之薪資收入。
五、第五類被保險人之各類所得。
六、未具投保資格或喪失投保資格者之各類所得。
七、非所屬投保單位給付且未達中央勞動主管機關公告基本工資之薪資收入。
八、對於中低收入戶成員、中低收入老人、接受生活扶助之弱勢兒童與少年、領取身心障礙生活補助費者、特殊境遇家庭之受扶助者及符合本法第一百條所定之經濟困難者，單次給付未達中央勞動主管機關公告基本工資之執行業務收入、股利所得、利息所得或租金收入。