Taiwan Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN TAIWAN. 1. NO TAIWANESE SCHEME IS SPLIT BETWEEN TWO PARTIES — EVERY ONE IS APPORTIONED THREE WAYS, INCLUDING TO THE GOVERNMENT. Labour Insurance and Employment Insurance: 20% insured person, 70% employer, 10% government. National Health Insurance for a Category 1 employee: 30% insured, 60% employer, 10% government. The headline rate is never what either party pays. An engine that halves a Taiwanese headline rate, or treats it as employer cost, is wrong on every branch. 2. THREE DIFFERENT GRADE TABLES WITH CEILINGS DIFFERING BY NEARLY SEVENFOLD. Labour Insurance and Employment Insurance cap at NT$45,800 a month. Occupational Accident Insurance caps at NT$72,800. The Labour Pension caps at NT$150,000. National Health Insurance caps at NT$313,000. Four ceilings, four tables, one payslip. Reusing any one for another is wrong, and the Labour Insurance ceiling — the lowest and most familiar — is the one most often propagated. 3. THE FAMILIAR 12.5% IS TWO SCHEMES, NOT ONE. Labour Insurance ordinary-accident 11.5% plus Employment Insurance 1%, billed together. They have separate statutes, separate coverage tests and independently-moving rates. An employee outside employment-insurance scope (for instance one over 65) attracts 11.5%, not 12.5%. 4. THE LABOUR INSURANCE RATE IS STILL CLIMBING; THE HEALTH RATE IS FROZEN. The ordinary-accident rate is on a legislated upward path and steps periodically — 11.5% for 2026 — so it needs an annual re-check. The NHI general rate has stood at 5.17% since 1 January 2021 and was expressly held for 2026. Putting the same re-verification effort on both wastes it on one and starves the other. 5. THE EMPLOYER'S HEALTH-INSURANCE BILL IS BIGGER THAN 60% OF THE EMPLOYEE'S PREMIUM, BECAUSE IT INCLUDES DEPENDANTS ON AN AVERAGED BASIS. The statute computes the employer's liability as the insured amount × 5.17% × 60% × (1 + the prescribed average number of dependants), applied across the workforce rather than to each employee's actual family. An engine computing only the employee's own share understates employer health cost by roughly half as much again. This is the largest single omission in Taiwanese cost-of-employment models. 6. THE SUPPLEMENTARY HEALTH PREMIUM IS TWO DIFFERENT CHARGES WEARING ONE RATE. Employee side: 2.11% withheld on specified non-salary income, most visibly on cumulative annual bonuses above four times the monthly insured amount. Employer side: 2.11% on the gap between total payroll and the total of employees' capped insured amounts. Same rate, entirely different bases, neither of them an addition to the 5.17% general rate. 7. THE LABOUR PENSION IS EMPLOYER-ONLY AT 6%, BUT EMPLOYEE DEDUCTIONS ARE COMMON AND LEGITIMATE. The employee's statutory obligation is nil. The employee may elect to contribute up to a further 6% voluntarily, and it comes out of taxable income in the year of contribution — a standard Taiwanese tax-planning move. A 6% employee pension line is an election to be carried as a per-employee flag, not a scheme rate. 8. OCCUPATIONAL ACCIDENT INSURANCE BECAME A SEPARATE SCHEME ON 1 MAY 2022 AND OLD MODELS STILL TREAT IT AS PART OF LABOUR INSURANCE. It now has its own Act, its own coverage rules (from the first day of employment, reaching workers outside Labour Insurance), its own grade table and its own ceiling of NT$72,800. It is 100% employer-borne — the only Taiwanese branch with no government share and no employee share. 9. THE EXPERIENCE-RATING MECHANISM MOVES REAL MONEY. For 2026 it was applied to over twenty thousand employers, and more than 70% of those saw their occupational-accident premium reduced. The published industry rate is a starting point, not the final rate, for any established employer. 10. EVERY GRADE TABLE MOVED ON 1 JANUARY 2026 BECAUSE THE MINIMUM WAGE MOVED. The statutory minimum wage rose to NT$29,500 a month from 1 January 2026, which lifted the first grade of the Labour Insurance table, the first grade of the NHI table (to NT$29,500) and the occupational-accident floor, and reduced the number of grades in both tables. A 2025 table with a 2026 rate is a common half-updated state and misclassifies low earners while looking correct for everyone else. 11. EMPLOYEE CONTRIBUTIONS ARE TAX-RELIEVED, BY TWO DIFFERENT ROUTES. National Health Insurance premiums are deductible without limit. Labour Insurance and Employment Insurance premiums are deductible as insurance premiums within the general insurance-premium allowance. Voluntary Labour Pension contributions are excluded from taxable income in the year made. SUB-NATIONAL VARIATION: NONE. Labour Insurance, Employment Insurance, Occupational Accident Insurance, the Labour Pension and National Health Insurance are all national schemes with identical rates, grade tables and apportionments throughout Taiwan, including the outlying islands. There is no municipal or county payroll levy. The only differentiation is by INDUSTRY (the occupational-accident tariff), by EMPLOYER CLAIMS RECORD (experience rating) and by INSURED-SALARY GRADE — never by location. WHAT WE DO NOT PUT A NUMBER ON, DELIBERATELY. OCCUPATIONAL ACCIDENT INSURANCE RATE — rate_employer stays null. It is risk-rated by industry category and then experience-adjusted per employer. I did not open the 災保費率表 industry table and will not guess at rows or state a scheme average I have not verified. The ceiling, the employer-only character and the experience-rating mechanism are served. THE AVERAGE DEPENDANT MULTIPLIER FOR THE EMPLOYER'S HEALTH PREMIUM — not served as a number. The multiplier is prescribed by the National Health Insurance Administration and is revised; the formula and its effect are explained in full so that an engine knows the employer's bill is not simply 3.102% of the employee's insured amount, but the current multiplier must be read off the Administration's own table. THE FULL GRADE TABLES — not reproduced. Labour Insurance has 11 grades for 2026 and National Health Insurance has 58. Their endpoints and effective dates are served; the intermediate rows must be read off the official tables. THE OLD-SYSTEM LABOUR PENSION — not priced. The pre-2005 Labor Standards Act arrangement remains for a shrinking group of non-transferring employees, funded by an employer contribution of 2%–15% of total wages fixed case by case. There is no single rate to serve and it does not apply to an ordinary employee hired in recent decades. ALREADY LEGISLATED, NOT YET IN FORCE / WATCH LIST. (1) THE LABOUR INSURANCE ORDINARY-ACCIDENT RATE IS ON AN UPWARD PATH toward its statutory maximum and steps periodically. This is the single highest-priority annual re-verification item in the record — check each December for the coming year's rate. (2) The insured-salary and insured-amount grade tables are revised whenever the minimum wage moves, which in recent years has been every 1 January. Expect fresh tables for 1 January 2027. (3) The NHI general rate of 5.17% has been unchanged since 1 January 2021 and was held for 2026, but Taiwan's health fund is under sustained financial pressure and a rate review is a live prospect rather than a remote one. (4) The occupational-accident industry rate table and the experience-rating results are re-issued annually. (5) The Labour Pension 6% employer minimum has never changed since the new system began in 2005. SOURCING CAVEATS, STATED PLAINLY. The 2026 figures are taken from Taiwanese professional and payroll sources reporting the Bureau of Labor Insurance's and the National Health Insurance Administration's 2026 tables, and they agree with each other on every figure: the combined 12.5% (ordinary accident 11.5% plus employment insurance 1%), the 20/70/10 apportionment, the 2026 Labour Insurance grade table of 11 grades from NT$11,100 to NT$45,800, the NT$29,500 minimum wage from 1 January 2026, the NHI general rate of 5.17% and supplementary rate of 2.11% both unchanged since 1 January 2021 and held for 2026, the 30/60/10 NHI apportionment, the NHI grade table from NT$29,500 to NT$313,000 effective 1 January 2026, the NT$72,800 occupational-accident ceiling and the 2026 experience-rating outcome. I DID NOT OPEN ANY OF THE OFFICIAL TABLES OR STATUTE TEXTS DIRECTLY — the National Health Insurance Administration's grade-table page is cited as the record's URL but was identified rather than rendered. The Labour Pension NT$150,000 ceiling and the 6% employer minimum are the established long-standing figures under the Labor Pension Act. The employer's health-premium dependant multiplier is described but deliberately not given a value. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

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# History:    curl https://asiaref.dev/v1/tw/social-contributions/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/social-contributions

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The same figure elsewhere: Thailand · Türkiye · United Arab Emirates · Uzbekistan · Vietnam · all 28