Enforcement Rules of the National Health Insurance Act Article 46

The following insured amount of the insured shall be reported to the Insurer and be taken into account the amount levels of the Grading Table of insured payroll-related amount in accordance with the following rules:1.For the unsalaried civil servants: (1)City councilors, county councils, councilors, and representatives of township councils shall subscribe to the insurance based on the same level of the insured payroll-related amount of their civil servant counterparts under Article 3 of the Regulation on Allowances for Elected Representatives and Subsidies for Chiefs of Village for Administrators of Sub-towns or Villages.(2) Chiefs of villages and chiefs of neighborhood shall subscribe to the Insurance coverage according to the insured payroll-related amount under the 12th level of the Grading Table of insured payroll-related amount.2.For employees:(1)The total salary and remuneration shall be used to calculate the insured payroll-related amount in the case of individuals who are qualified as the insured under the Civil Servant and Teacher Insurance or the Military Personnel Insurance.(2)The wages in compliance with the Labor Standards Act shall be used to calculate the insured payroll-related amount in the case of employees other than those specified in the preceding item. Those who have no fixed or steady salaries may report their insured payroll-related amount based on their average monthly salaries in the past three months, but in no case shall their reported insured amount be lower than the minimum insured amount set forth for the respective bracket which they belong to.3.Responsible persons in charge of a business who hire over five insured, or those accountants, attorneys, architects, doctors, dentists, and Chinese medical doctors who are independent practitioners, except for those who subscribe according to their insured payroll-related amount claim with proof, shall subscribe to the highest level of the Grading Table of insured payroll-related amount. For those who subscribe according to their insured payroll-related amount claim with proof, [that amount] must be no less than either the highest level of the Table of Grades of Insurance Salary of Labor Insurance or the highest insured payroll-related amount applied to their employees.4.Where the responsible persons in charge of a business who hire fewer than five insured, independently practicing professionals and specialized technicians other than those mentioned in the preceding sub-paragraph, or the insured in Category 1 who are self-employed business owners, except for those who subscribe according to their insured payroll-related amount file declarations by offering proof, they shall subscribe to coverage according to the highest level of the Grading Table of insured payroll-related amount. In the case that the insured payroll-related amount is declared with proof, the amount thereof may not be lower than either the average insured payroll-related amount of the insured set forth in Item 2 of Subparagraph 1 of Paragraph 1 of Article 10 of the Act, or the highest insured payroll-related amount of the employees. However, where professionals or technicians who practice independently without hiring salaried helpers file declarations by offering proof, the lowest insured payroll-related amount should be limited to the sixth level of the Grading Table of insured payroll-related amount.5.When the accumulated growth of the average monthly insured payroll-related amount of those who do not have specific employers or are self-employed, join occupational unions, and do not report with the minimum insured amount set forth for item 1 of Category 2, reaches 4.5%, the Insurer should publicly announce their adjustment to the minimum insured payroll-related amount in accordance with the following rules:(1) If the accumulated growth reaches 4.5% between January and June, the level corresponding to the minimum monthly insured payroll-related amount should be adjusted and advanced to one level higher, which shall take effect from January of the following year.(2) If the accumulated growth reaches 4.5% between July and December, the level corresponding to the minimum monthly insured payroll-related amount should be adjusted and advanced to one level higher, which shall take effect from July of the following year.6.For independent seamen who join the Master Mariners’ Association as its members and are insured through this association, except for those who subscribe according to their insured payroll-related amount claim with proof, the highest level of the Grading Table of insured payroll-related amount shall apply. For those who subscribe according to their insured payroll-related amount claim with proof, the insured payroll-related amount must be no less than the highest level of the Table of Grades of Insurance Salary of Labor Insurance.The chiefs of neighborhood indicated under Item 2 of Subparagraph 1 of the preceding paragraph refer to those chiefs of neighborhood who are not employed and subscribe to the Insurance pursuant to the provisions for civil servants under Paragraph 3 of Article 9.