National Health Insurance Act Article 20
The insured payroll-related amount for the insured in Categories 1 and 2 is determined on the following basis:1. Employees: the payroll;2. Employers and self-employed owners of business: the business income;3. Self-employed individuals and independently practicing professionals and technicians: the income from professional practice.If the insured prescribed in Categories 1 and 2 has no stable income, the insured shall select the proper insured payroll-related amount from the Grading Table of insured payroll-related amount, and such insured payroll-related amount shall be examined by the Insurer, who may adjust at its own discretion if the insured payroll-related amount is found inappropriate.
中文原文 全民健康保險法第20條
第一類及第二類被保險人之投保金額，依下列各款定之：
一、受僱者：以其薪資所得為投保金額。
二、雇主及自營業主：以其營利所得為投保金額。
三、自營作業者及專門職業及技術人員自行執業者：以其執行業務所得為投保金額。
第一類及第二類被保險人為無固定所得者，其投保金額，由該被保險人依投保金額分級表所定數額自行申報，並由保險人查核；如申報不實，保險人得逕予調整。
一、受僱者：以其薪資所得為投保金額。
二、雇主及自營業主：以其營利所得為投保金額。
三、自營作業者及專門職業及技術人員自行執業者：以其執行業務所得為投保金額。
第一類及第二類被保險人為無固定所得者，其投保金額，由該被保險人依投保金額分級表所定數額自行申報，並由保險人查核；如申報不實，保險人得逕予調整。