National Health Insurance premiums for individuals in category 1, 2, and 3 are calculated based on the monthly income they report to the National Health Insurance Administration. The premiums of individuals in categories 4, 5, and 6 are based on the average premium of the people enrolled in category 1, 2, and 3.
The formulas used to calculate premiums are as follows:
| Category 1 | The insured | Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents) |
| Insurance unit, government | Salary Basis x insurance premium rate x contribution ratio x(1 +average number of dependents) | |
| Category 2 and 3 | The insured | Salary Basis x insurance premium rate x contribution ratio x(1 + number of dependents) |
| Government | Salary Basis x insurance premium rate x contribution ratio x(1 + actual number of people insured) | |
| Category 6 : Veterans, veterans' dependent | The insured | Average premium x contribution ratio x number of dependents |
| Government | Average premium x contribution ratio x actual number of people insured | |
| Category 6 : Regional population | The insured | Average premium x contribution ratio x(1 + number of dependents) |
| Government | Average premium x contribution ratio x actual number of people insured |
NOTES:
Salary Basis: The amogunt on which premiums are calculated based on a payroll bracket table.
Insurance Premium Rate: 5.17% since January 1, 2021.
Contribution Ratio: Based on ratios set by National Health Insurance Act.
Number of Dependents: Maximum of three, even if actual number of dependents is higher.
Average Number of Dependents: Beginning January 1, 2024, the number of persons is announced as 0.56.
Beginning in January 2024, the average monthly premium for individuals in categories 4 and 5 will be NT$2,160. It is entirely subsidized by the government.
Since January 2021, the average premium for individuals in Category 6 has been NT$1,377, with 60% paid for by the individual (NT$826) and 40% by the government.
