Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 5
Individuals who are qualified to be exempted from the deduction of the supplementary insurance premium by a premium withholder prescribed in Article 31 of the Act shall, prior to receipt of payments, submit the following supporting documents before the deduction can be exempted. Notwithstanding, dividends income that has been included in the calculation of the insured payroll-related amount should be directly determined by the premium withholder:1. Professionals and technicians who practice independently and the insured are classified in Category 2: certificate issued by the group insurance applicant;2. The insured classified in Category 5 and middle-low-income household members: valid supporting documents of low-income households or middle-low-income households approved by the competent social administration agency;3. Individuals who are not eligible or have lost their eligibility: a premium withholder must confirm with the insurer after being notified;4. Mid or low-income senior citizens, disadvantaged children and youth subsidized with life assistance, individuals with disabilities receiving life subsidies, and families in hardship receiving subsidies: an approval letter issued by the competent social administration agency certifying the relevant qualification; and5. Any person who has financial difficulties set forth in Article 100 of the Act: valid supporting documents of the financial difficulties issued by the insurer.A premium withholder, if necessary, may enquire and confirm with the insurer in respect of the identification documents required for exempting the deduction of the supplementary insurance premium set forth in Subparagraphs 1, 2, 4 and 5 of the preceding paragraph as the basis for exemption.The information that a premium withholder obtains from the insurer by way of inquiry or confirmation shall be valid for two months from the date when the confirmation of inquiry is made.
中文原文 全民健康保險扣取及繳納補充保險費辦法第5條
符合本法第三十一條所定得免由扣費義務人扣取補充保險費之情形者，應於受領前，提具下列證明文件，始得免扣取。
但已列入投保金額計算保險費之股利所得，由扣費義務人逕行認定：
一、專門職業及技術人員自行執業者及第二類被保險人：投保單位出具之證明資料。
二、第五類被保險人、中低收入戶成員：社政機關核定有效期限內之低收入戶、中低收入戶證明文件。
三、未具投保資格或喪失投保資格者：主動告知後，由扣費義務人向保險人確認。
四、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：社政機關開立之審核資格核定函。
五、符合本法第一百條所定之經濟困難者：保險人出具有效期限內之經濟困難者證明文件。
前項第一款、第二款、第四款及第五款免扣取補充保險費之身分證明，扣費義務人於必要時，得向保險人查詢確認，作為免扣取之依據。
前二項扣費義務人向保險人查詢確認之資料，自查詢確認之日起二個月內有效。
但已列入投保金額計算保險費之股利所得，由扣費義務人逕行認定：
一、專門職業及技術人員自行執業者及第二類被保險人：投保單位出具之證明資料。
二、第五類被保險人、中低收入戶成員：社政機關核定有效期限內之低收入戶、中低收入戶證明文件。
三、未具投保資格或喪失投保資格者：主動告知後，由扣費義務人向保險人確認。
四、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：社政機關開立之審核資格核定函。
五、符合本法第一百條所定之經濟困難者：保險人出具有效期限內之經濟困難者證明文件。
前項第一款、第二款、第四款及第五款免扣取補充保險費之身分證明，扣費義務人於必要時，得向保險人查詢確認，作為免扣取之依據。
前二項扣費義務人向保險人查詢確認之資料，自查詢確認之日起二個月內有效。