Any company or business that employs employees, regardless of the number of employees (including those under 5 employees), must set up a national health insurance unit with the National Health Insurance Administration and apply for national health insurance coverage for the person in charge and the employees.
Application for the establishment of national health insurance unit
After the establishment of the national health insurance unit, if you want to apply for online insurance enrollment and withdrawal of personnel, various changes and inquiry operations, please apply for registration of the “Multi-Certificate Online Insurance Operation System” through the National Health Insurance Administration’s website with your MOEACA ID card - issued by the Ministry of Economic Affairs Certification Authority (or the person in charge’s registered national health insurance card) and Citizen Digital Certificate (or the handling personnel’s registered national health insurance card) and then proceed.
National health insurance coverage (*Only available in Chinese)
The difference between the total monthly salary paid by the national health insurance unit (income tax form code 50, 79A and 79B) and the total amount insured by its employees for that month shall be calculated and paid as a supplementary premium at the supplementary insurance rate.