top of page
Search

FAQ: National Health Insurance (NHI) for Company Owners in Taiwan

Updated: 5 days ago

Running a business in Taiwan comes with many responsibilities, one of which is complying with National Health Insurance (NHI) obligations. As a company owner, you need to understand how to enroll, what contributions look like, and how your dependents can be covered. Here’s a clear guide to the most common NHI questions for business owners.

 

  1. Who Needs to Enroll in NHI Through The Company?

    Company Owners: If you own a company in Taiwan and serve as its representative, you are required to set up an NHI registration unit and enroll yourself under that business—unless you are also employed and enrolled in NHI through another company or unit.


    Employees: Those who work full-time under payroll are insured through their employer’s company.


  1. How Do I Apply for NHI Insurance Unit and NHI Card?

    1. Complete a Declaration Form for Establishing an NHI Unit:

    https://www.nhi.gov.tw/ch/cp-1730-4bb60-3294-1.html find 1-6-1


    2. Complete the National Health Insurance Coverage Application Form:

    https://www.nhi.gov.tw/ch/cp-1730-4bb60-3294-1.html find 1-1-1


    3. Fill out the NHI Card Application Form:

    https://www.nhi.gov.tw/ch/cp-1895-df13d-3286-1.html


    4. Attach supporting documents: e.g., a copy of your ARC, employment gold card, passport, visa, company registration form, or work permit.


    5. Submit the forms to your regional NHI office.


  1. What Are the Minimum Insured Amounts (投保薪資) for Company Owners? NHI for company owners in Taiwan

    Depending on how many employees you have, the minimum NHI insured amount (i.e., the base you use for calculating) differs:


    • 1–4 employees: Insured amount can be as low as NTD 40,100 (effective in 2025). Owners' insured level cannot be lower than any employee of the company.

    • 5 or more employees: The minimum insured level increases to NTD 45,800. Owners' insured level cannot be lower than any employee of the company.


    These rules ensure that company owners’ insurance contributions are aligned with their business size. NHI for company owners in Taiwan.


  1. Who Pays for NHI, and How is It Calculated?

    NHI Sharing: The company (60%), employee (30%), and the government (10%) contribute to the Taiwan NHI system.


    NHI Calculation Basics: NHI is calculated on a monthly basis. Even if you change your insurance status or employer mid-month, you and your employer are still responsible for the entire month’s payment, determined by the unit with which you are registered on the last day of that month.


  1. Can My Family Be Covered Under My NHI?

    Yes — dependents such as a spouse or children may be eligible for coverage. If your spouse is not employed, he/she can be enrolled as a dependent under your company's National Health Insurance (NHI) plan. However, the company is not responsible for covering the NHI premiums for dependents. Instead, the dependent's portion will be deducted from your salary before payroll is processed.


  1. Special Notes for Foreigners

    Under the Act governing the recruitment and employment of foreign talent, individuals are classified into 3 categories: foreign professionals (外國專業人才), foreign special professionals (特定專業人才), and foreign senior professionals (高級專業人才).


    Foreign nationals falling into the following two categories must reside in Taiwan for 6 consecutive months (or exited Taiwan once for fewer than 30 days with the actual period of stay amounting to six months after the number of days that he or she has been away from Taiwan is deducted) after obtaining their resident certificate before becoming eligible for National Health Insurance (NHI) enrollment:


    1. Unemployed foreign professionals (外國專業人才).

    2. Unemployed special professionals (特定專業人才) or foreign senior professionals (高級專業人才) who do not hold employer or self-employed status.

Tips for Smooth Enrollment

  • Consult an accountant or CPA familiar with Taiwan’s insurance system. They can guide you on choosing an insured payroll level, calculating premiums, and optimizing costs.


  • Keep up with regulatory changes. NHI rules, especially insured amounts and contribution ratios, can change year to year.


  • Document everything. Maintain copies of all application forms, company registration papers, and your submitted paperwork.


  • Work with Del Sol CPA: We offer bilingual services to help you set up your NHI insurance unit, file your applications, and apply for your NHI card.


Copyright © 2025 by Del Sol CPA Services

bottom of page