Page 27 - 2018-19全民健康保險年報

全民有保 財務永續
Universal Coverage and Financial Sustainability
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Chart 2-2 2nd Generation NHI Premiums Overview
2nd generation NHI premium = standard premium + supplementary premium
NHI enrollees: supplementary premium is collected from Category 1 to 4 and Category 6
Category 1 ~ Category 3:
If Category 1, individual contribution ratio 30%
Regular Premiums
Supplementary Premium
Salary Basis ╳ Standard Premium Rate ╳ Contribution Ratio ╳ (1 + Number of
Category 4 and Category 6: Fixed Premium High Bonuses Professional Fees
Stock Dividends Interest Income
Dependents)
Maximum of 3
Part-time Wages Supplementary Rental Income ╳ Premiums Rate
Notes: 1. At present, the standard premium rate is 4.69% and the supplementary premium rate is 1.91%. 2. Part-time wages: Wage income not paid by the insured’s insurance registration organization.
collected on the difference between the total monthly salaries that employers actually pay their employees each month and the total “payroll basis” of the employees. The government’s contribution has also been clearly set at not less than 36%. In 2017, supplementary premium income totaled approximately NT$44.9 billion and accounted for roughly 7.83% of all premium income for the year.
Balancing NHI Revenues and Expenditures
The NHI system first began encountering shortfalls since 1998, and the cumulative budget had its first shortfall at the end of March 2007. An increase in the premium rate in 2010 helped the
cumulative budget shortfall shifted to a surplus in February 2012. The launch of the new 2nd Generation NHI system introduced supplementary premiums and increased the government’s minimum contribution to premiums to at least 36%. This resulted in an accumulated surplus of NT$227.6 billion as of June 2018 (Table 2-6).
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Chapter