二代健保(2nd generation NHI)

費率 Premium	一代健保 NHI	二代健保 2nd generation NHI
一般保費 Regular Premium	5.17%	4.91%
補充保費 Supplementary Premium	0	2%

 

補充保費收取項目Supplementary Premium Items

獎金 Bonus	薪資所得中，未列入投保金額計算的獎金(如年終獎金、三節獎金、紅利等)，累計超過當月投保金額4倍部分 Bonuses (ie. Year-end bonus,  festival incentives, profit sharing, etc) received from employers which are in excess of four months' salary income
兼職所得 Part-time Income	兼職人員(非在本單位投保健保)的薪資所得 Part-time salaries
執行業務收入 Income from professional  practice	給付民眾的執行業務收入 Income received from professional practice from entities other than the group insurance applicant
股利所得 Stock dividends	公司給付股東的股利總額 Stock dividends received from investment
利息所得 Interest income	給付民眾公債、公司債、金融債券、短期票券、存款等利息 Interests from government bonds, corporate bond, financial bond, and bank deposit
租金收入 Rental Income	法人給付民眾的租金 Rental income received from legal persons

 

更多二代健保資訊請上健保局網站查詢
Please refer below link for more information on the 2nd Generation of NHI
http://www.nhi.gov.tw/Nhi2/Materials.aspx?menu=22&menu_id=716