KAW PING Co., CPAs (BWKP)'s LOGO' KAW PING Co., CPAs (BWKP)KAW PING Co., CPAs (BWKP)

Services

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Services
Ms. Wang
02-25317151 Extension No.40 Skype
rika@bwkp.com
Mr. Kageyama
02-25317151 Extension No.38 Skype
kageyama@bwkp.com

Second-generation Nhi

The second-generation nhi officially launched on January 1, 2013 is divided into “general premium” and “supplementary premium” of national health insurance. No change was made to the calculation and charging methods of the former one, where individuals and companies shall still make the payment according to current system. Besides, regarding other specific income, individuals and companies shall pay 1.91% (the original rate was 2% and was decreased to 1.91% on January 1, 2016) of the amount as supplementary insurance fee.
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Supplementary insurance fee is required for the following items, including:

  1. Group insurance applicant.,
    (Total amount of salary paid by the applicant - total amount of the insured amount) * rate
  2. High amount of bonus: bonus that is in excess of four times the monthly premium ratable wages.
  3. Earnings from party-time job: salary earnings outside of those from the group insurance applicant.
  4. Income from professional practice.
  5. Stock earnings.
  6. Interest earnings.
  7. Earnings from rentals.
  8. Earnings from trust assets.
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Service Content

  1. Calculate the monthly charge of second-generation health insurance.
  2. The supplementary insurance fees for the six major incomes of the previous year shall be declared before the end of January every year (applicants who paid supplementary insurance fees according to Article 34 are exempted from declaration).