National Pension Act Article 12
The burden of insurance premiums for the Insurance will follow the rules stipulated below:1. For low-income and middle-low-income households qualified for the Public Assistance Act living in the municipality area:(1) For low-income households, the insurance premium shall be fully paid by the municipality competent authorities; in county (city) areas, the central competent authority will pay for 35% of the insurance premium, and the county(city) competent authorities will pay for the rest 65%.(2) For middle-low-income households, the insured persons will have to pay for 30% of the insurance premium, and the municipality competent authorities will pay for the balance of 70% of the insurance premium in the municipality area; as for county (city) areas, the central competent authority will pay for 35% of the insurance premium, and the county (city) competent authorities will pay for the remaining 35% of the insurance premium.2. For the insured persons whose incomes fail to reach certain standards:(1) When the monthly income per person, the amount of total family income divided by the number of the family, for the insured persons fails to reach 1.5 times the lowest living index of that specific year and does not exceed 1 time of the average monthly consumption per person in Taiwan area, the insured persons will have to pay for 30% of the insurance premium, and the municipality competent authorities will pay for the balance of 70% of the insurance premium in the municipality area; as for county (city) areas, the central competent authority will pay for 35% of the insurance premium and the county(city) competent authorities will pay for the remaining 35% of the insurance premium.(2) For insured individuals whose household’s total income (when evenly distributed among family members) results in a per capita monthly income less than twice the lowest living index for the current year and does not exceed 1.5 times the average monthly per capita consumption expenditure in Taiwan, the insured shall pay 45% of the insurance premium. In municipalities, the municipal authority shall cover 55% of the insurance premium. In counties (cities), the central authority shall cover 27.5%, and the county (city) authority shall cover 27.5%.3. The insured persons qualify for the legally stipulated disabilities and with proof:(1) The central competent authority will pay the full amount of the insurance premium for people with extremely severe or severe disabilities.(2) The people with medium disabilities pay 30% of the insurance premium, and the central competent authority will pay the remaining 70% of the insurance premium.(3) The people with mild disabilities pay 45% of the insurance premium, and the central competent authority will pay 27.5% of the insurance premium. Competent authorities of the municipality, county, or city governments will pay for the remaining 27.5% of the insurance premium.4. Other insured persons will have to pay 60% of the Insurance premium, and the central competent authority will pay for the remaining 40%.
中文原文 國民年金法第12條
本保險保險費之負擔，依下列之規定：
一、被保險人為符合社會救助法規定之低收入戶或中低收入戶：
（一）低收入戶者，在直轄市，由直轄市主管機關全額負擔；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之六十五。
（二）中低收入戶者，自付百分之三十，在直轄市，由直轄市主管機關負擔百分之七十；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之三十五。
二、被保險人所得未達一定標準者：
（一）被保險人，其家庭總收入平均分配全家人口，每人每月未達當年度最低生活費一點五倍，且未超過臺灣地區平均每人每月消費支出之一倍者，自付百分之三十，在直轄市，由直轄市主管機關負擔百分之七十；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之三十五。
（二）被保險人，其家庭總收入平均分配全家人口，每人每月未達當年度最低生活費二倍，且未超過臺灣地區平均每人每月消費支出之一點五倍者，自付百分之四十五，在直轄市，由直轄市主管機關負擔百分之五十五；在縣（市），由中央主管機關負擔百分之二十七點五，縣（市）主管機關負擔百分之二十七點五。
三、被保險人為符合法定身心障礙資格領有證明者：
（一）極重度及重度身心障礙者，由中央主管機關全額負擔。
（二）中度身心障礙者負擔百分之三十，中央主管機關負擔百分之七十。
（三）輕度身心障礙者負擔百分之四十五，中央主管機關負擔百分之二十七點五，直轄市主管機關或縣（市）主管機關負擔百分之二十七點五。
四、其餘被保險人自付百分之六十，中央主管機關負擔百分之四十。
一、被保險人為符合社會救助法規定之低收入戶或中低收入戶：
（一）低收入戶者，在直轄市，由直轄市主管機關全額負擔；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之六十五。
（二）中低收入戶者，自付百分之三十，在直轄市，由直轄市主管機關負擔百分之七十；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之三十五。
二、被保險人所得未達一定標準者：
（一）被保險人，其家庭總收入平均分配全家人口，每人每月未達當年度最低生活費一點五倍，且未超過臺灣地區平均每人每月消費支出之一倍者，自付百分之三十，在直轄市，由直轄市主管機關負擔百分之七十；在縣（市），由中央主管機關負擔百分之三十五，縣（市）主管機關負擔百分之三十五。
（二）被保險人，其家庭總收入平均分配全家人口，每人每月未達當年度最低生活費二倍，且未超過臺灣地區平均每人每月消費支出之一點五倍者，自付百分之四十五，在直轄市，由直轄市主管機關負擔百分之五十五；在縣（市），由中央主管機關負擔百分之二十七點五，縣（市）主管機關負擔百分之二十七點五。
三、被保險人為符合法定身心障礙資格領有證明者：
（一）極重度及重度身心障礙者，由中央主管機關全額負擔。
（二）中度身心障礙者負擔百分之三十，中央主管機關負擔百分之七十。
（三）輕度身心障礙者負擔百分之四十五，中央主管機關負擔百分之二十七點五，直轄市主管機關或縣（市）主管機關負擔百分之二十七點五。
四、其餘被保險人自付百分之六十，中央主管機關負擔百分之四十。