Taiwan’s Social Insurance: Labor Insurance & National Health Insurance (NHI)
Updated: Aug 13
As an expat starting a business in Taiwan, navigating the intricacies of insurance can be overwhelming. This guide aims to provide self-employed persons, employers, and business owners, especially foreigners, with a clear and concise guide to Labor Insurance and national health insurance (NHI) in Taiwan.
Key Takeaways
Q: What is my insured level for Labor Insurance?
The minimum insured salary level for Labor Insurance starts at NTD 29,500 for employees. Please note that if an employer chooses to enroll in the Labor Insurance plan, the insured amount cannot be lower than the highest grade declared by any of the employees within the same company.
Q: What is my insured level for National Health Insurance?
Effective January 1, 2026, if your company does not hire any other paid employees and you are a self-employed professional or technical personnel, the minimum insured salary level is NTD 36,300. For companies with fewer than 5 employees, the level is NTD 42,000. For companies with 5 employees or more, the level is NTD 45,800.
Labor Insurance: Mandatory for Employees, Optional for Employers Taiwan social insurance system
Rules for Employers with 1–4 Employees
Regular Labor Insurance 勞工保險: Not mandatory
The company may voluntarily enroll its employees in Labor Insurance, or employees may enroll through their own labor union. However, once a company has established a Labor Insurance unit, it cannot subsequently cancel it.
Employment Insurance 就業保險: Mandatory
If the company has even one employee, the employee must be enrolled in Employment Insurance effective from their first day of employment.
Occupational Accident Insurance 職業災害保險: Mandatory
Regardless of the number of employees, the employer must enroll employees in Occupational Accident Insurance.
Labor Pension (Labor Pension System) 勞工退休金: Mandatory
The employer must make a monthly contribution equivalent to 6% of the employee’s monthly salary to the employee’s labor pension account.
Rules for Employers with 5 or More Employees
Regular Labor Insurance 勞工保險: Mandatory
The company must establish a Labor Insurance unit and enroll all eligible employees in Labor Insurance.
Employment Insurance 就業保險 and Occupational Accident Insurance 職業災害保險: Mandatory
Labor Pension (Labor Pension System) 勞工退休金: Mandatory
The employer must make a monthly contribution equivalent to 6% of the employee’s covered monthly salary to the employee’s labor pension account.
National Health Insurance: Mandatory for Everyone
Unlike Labor Insurance, National Health Insurance (NHI) is mandatory for eligible residents of Taiwan, including Taiwanese citizens and foreign nationals who meet the applicable NHI enrollment requirements.
For foreign nationals holding a valid ARC:
Employed individuals
Must enroll in NHI from their first day of employment through their employer.
Individuals without employment
Generally must have resided in Taiwan for six full months before becoming subject to mandatory NHI enrollment. The six-month period is subject to specific rules regarding overseas travel.
Certain foreign professionals
Special rules may apply. For example, certain foreign special professionals and foreign senior professionals who qualify as employers or self-employed business owners may enroll through their companies from the date the business is established.
Insured Salary Levels and Contribution Tables
The applicable insured salary level is determined based on the individual’s monthly salary and the applicable Labor Insurance and National Health Insurance (NHI) salary brackets.
For the current salary brackets and premium contribution amounts, please refer to the official tables below:
NHI – Employers, Self-Employed Business Owners, and Professionals:
Applicable to employers, self-employed business owners, and certain professionals.
NHI – Employees of Public or Private Enterprises:
Applicable to employees working for public or private enterprises and other employers.
Labor Insurance – Insured Salary Brackets and Premiums:
The applicable insured salary level may differ depending on whether you are an employee, employer, or self-employed individual. For example, the NHI rules for employers and business owners include specific minimum insured salary requirements based on the number of employees and the insured salary of their employees.
Note: The information provided above is up-to-date as of August 2026. It is important to keep in mind that the amounts and standards for Labor Insurance and National Health Insurance premiums are subject to change every year. To obtain accurate information, it is recommended to always visit the official websites.
Copyright © 2026 by Del Sol CPA Services
Comments