National Health Insurance Act Article 19

The insured payroll-related amount for the insured in Categories 1 to 3 shall be subject to a grading table drafted by the Competent Authority and be reported to the Executive Yuan for approval.The minimum in the said Grading Table of insured payroll-related amount shall be equal to the basic wage/minimum wage promulgated by the central competent authority in charge of labor affairs. Upon adjustment of the basic wage/minimum wage, such minimum shall be adjusted accordingly.The insured payroll-related amount of the top level of the Grading Table of insured payroll-related amount has to be kept fivefold higher than the amount in the bottom level, and the said Grading Table has to be revised in one month after the basic wage/minimum wage is adjusted. In case the number of the insured applicable to the highest level of insured payroll-related amount exceeds three percent of the total number of the insured for twelve consecutive months, the Competent Authority shall readjust the Grading Table of insured payroll-related amount to advance a higher level starting from the following month.