萬國法律事務所

The revisions that were recently passed require persons with supernumerary income to pay additional supplemental insurance premiums. People who receive stock dividends, interests, income from part-time jobs, rent, professional practice income which exceeds NT$2,000 or who receive year-end bonus or performance bonus in an amount in excess of 4-months of salary will be required to deduct 2% of the supplement insurance premium for such income.
A spokesman from a private organization that supervises the National Health Insurance policy has indicated that the Government might be overestimating the amount it may receive under this revision and believes that people may find ways to evade the payment of this additional premium, such as by dividing a single income into several payments.

The Vice president of the Bureau of National Health Insurance, on the other hand, is optimistic and thinks that people with higher incomes will not likely go to the trouble of making so many arrangements in order to evade the premium and to risk the possibility of a fine equivalent to one to third the amount of the premium.