National Health Insurance Act Article 31
For beneficiary individuals in Categories 1 to 4 and Category 6, supplementary insurance premiums shall be calculated and collected based on the prescribed supplementary insurance premium rates for the following types of income. The premium withholder the payment shall deduct the supplementary insurance premium at the time of payment and remit it to the insurer by the end of the month following the payment date. However, no deduction is required for portions of a single payment exceeding NT$10 million or for amounts below a specified threshold:1. Accumulated annual bonus is given by group insurance applicants in excess of four times the monthly insurance premium ratable wages.2. Salary earnings outside of those from the group insurance applicant. However, this is not applicable to the salary earnings of Category 2 individuals.3. Income from professional practice. However, income from professional practice designated by Article 20 as an insured payroll-related amount is not to be included in the calculation of insurance premium ratable wages;4. Dividends income. However, this is not applicable to insurance premiums already included in the insurance premium ratable wages;5. Interest income;6. Earnings from rentals.The premium withholder shall pay first if he is unable to deduct within the specified time.The Competent Authority shall determine the amount referred to in Paragraph 1, the method of deduction and payment of supplementary insurance premium, and other relevant matters.
中文原文 全民健康保險法第31條
第一類至第四類及第六類保險對象有下列各類所得，應依規定之補充保險費率計收補充保險費，由扣費義務人於給付時扣取，並於給付日之次月底前向保險人繳納。
但單次給付金額逾新臺幣一千萬元之部分及未達一定金額者，免予扣取：
一、所屬投保單位給付全年累計逾當月投保金額四倍部分之獎金。
二、非所屬投保單位給付之薪資所得。
但第二類被保險人之薪資所得，不在此限。
三、執行業務收入。
但依第二十條規定以執行業務所得為投保金額者之執行業務收入，不在此限。
四、股利所得。
但已列入投保金額計算保險費部分，不在此限。
五、利息所得。
六、租金收入。
扣費義務人因故不及於規定期限內扣繳時，應先行墊繳。
第一項所稱一定金額、扣取與繳納補充保險費之方式及其他應遵行事項之辦法，由主管機關定之。
但單次給付金額逾新臺幣一千萬元之部分及未達一定金額者，免予扣取：
一、所屬投保單位給付全年累計逾當月投保金額四倍部分之獎金。
二、非所屬投保單位給付之薪資所得。
但第二類被保險人之薪資所得，不在此限。
三、執行業務收入。
但依第二十條規定以執行業務所得為投保金額者之執行業務收入，不在此限。
四、股利所得。
但已列入投保金額計算保險費部分，不在此限。
五、利息所得。
六、租金收入。
扣費義務人因故不及於規定期限內扣繳時，應先行墊繳。
第一項所稱一定金額、扣取與繳納補充保險費之方式及其他應遵行事項之辦法，由主管機關定之。