Free Taiwan NHI supplementary premium calculator at the current 2.11% rate. Pick large bonus, dividend, interest, rent, professional income or part-time wage, then apply the matching threshold and NT$10,000,000 cap before receiving a bonus, filing tax or paying wages.
Generally assessed when a single payment reaches NT$20,000.
For example writing fees, speaker fees or freelance professional income.
The default rate is 2.11%, capped at NT$10,000,000 per payment. For bonuses, enter only the excess over 4× the monthly insured salary. Dividends, part-time wages and other items have insured-status exceptions. This is an estimate only; NHIA rules and the withholding party's calculation govern.
People receiving a year-end or performance bonus, dividends or interest, rental income, professional income from freelancing, or part-time wages are often charged Taiwan's NHI supplementary premium. Estimating it first means your take-home won't surprise you.
The rate is 2.11%, charged only when a single payment reaches NT$20,000 and capped at NT$10,000,000. Each of the six categories (large bonus, dividend, interest, rent, professional income, part-time wage) is assessed per single payment. Bonuses are special: the base is the portion exceeding 4× the monthly insured salary.
The supplementary premium is withheld at source by the paying party and is separate from your annual income tax. The actual figure follows the NHIA's rules and the withholding party's calculation; this is an estimate only. When handling tax-inclusive amounts, cross-check with the invoice tax calculator.
Taiwan's NHI supplementary premium does not use one threshold for every income type. Pick the income type first, then check the payment, cap and exceptions.
Common items include large bonuses, salary from a non-enrolling employer, professional income, dividends, interest and rent. Exemption rules differ by type, so one blanket rule is not enough.
For employee bonuses, the base is the cumulative bonus amount exceeding four times the monthly insured salary. Enter that excess, not the full bonus.
Most items are assessed per single payment and amounts above the cap are exempt. Part-time salary thresholds move with the minimum monthly wage, so the tool keeps the threshold editable.
The final withholding follows NHIA rules, the withholding party's classification and your insured status. For payroll, dividends or rent, compare with the official withholding record.
The current rate is 2.11%. It applies to single payments such as large bonuses, dividends, interest, rent, professional income and part-time wages, charged only when a single payment reaches NT$20,000, capped at NT$10,000,000.
For employees, the base is the portion of the year's cumulative bonuses exceeding 4× the monthly insured salary, times 2.11%. Enter only that excess portion to get the correct premium.
Single payments under NT$20,000 aren't charged, and regular salary already counted in the insured amount isn't double-charged. The NHIA's rules govern; this is an estimate only.