第 一 篇 全 民 健 保 組 織 與 制 度
Chapter 1 NHI Administrative Framework
25
投保金額之訂定
第
1
類至第
3
類被保險人之投保金額，
由衛生福利部擬訂分級表，報請行政院核定，
自
2012
年
1
月
1
日起共有
53
級（表
4
）。
第
1
類被保險人的投保金額，由投保單位（雇
主）依被保險人每月的薪資所得，對照該表
所屬的等級申報；第
3
類農民、漁民、水利
會會員等被保險人的最低投保金額自
2011
年
4
月
1
日起為
21,900
元。
補充保險費之計收
全民健保
1995
年開辦至今，政府、雇
主及民眾間都維持一定的負擔比率，二代健
保實施後，政府及雇主將提高其負擔之健保
費。以政府為例，原來大約負擔了整體保費
的
34
％，
二代健保則明確規範政府負擔比率
至少須達
36
％。
Payroll Brackets
on which Premiums Are Based
To determine the salary levels on which premiums for
individuals classified in categories 1, 2 and 3 are based, the
Ministry of Health and Welfare establishes a periodically
updated payroll bracket table that is then approved by the
Cabinet. The most recent table, which took effect on January
1, 2012,
consists of 53 brackets (Table 4). The salary basis on
which premiums are calculated for individuals in categories 1
and 2 are based on where their monthly salaries registered by
their insurance registration organizations fit in the table. Since
April 1, 2011, the insured in Category 3 have paid premiums
based on amonthlywage level of NT$21,900.
Changing Contributions under New System
The NHI system has maintained steady contribution
ratios for the government, employers and individuals since its
inception in 1995. The government and employers will make
greater contributions under the second-generationNHI system.
The government, for example, paid 34% of all premiums in
the past but is now legally mandated to pay at least 36% of all
premiums because of the revisions to the NHIAct.