Why is the premium based on a salary grade, not exact salary?

Taiwan's labor and health insurance use an insured-salary bracket table. Your actual salary is rounded up to the nearest official grade, and premiums are charged on that grade. This standardises contributions across similar pay levels.

How are 勞保 contributions split?

Ordinary labor insurance is 12 percent (2024) of the insured salary, with the employee paying 20 percent of that, the employer 70 percent, and the government 10 percent. The employment-insurance portion adds about 1 percent on top.

What is 勞退 (labor pension)?

勞退 is the new pension system. The employer must contribute at least 6 percent of the insured salary to your individual pension account. You may also voluntarily contribute up to 6 percent, which is tax-deferred.

How is 健保 (health insurance) calculated?

National health insurance is 5.17 percent (2024) of the insured salary multiplied by an average dependant factor. The employee pays 30 percent, the employer 60 percent, and the government 10 percent for general insured employees.

Does this include the supplementary health premium?

No. The supplementary NHI premium (2.11 percent) on bonuses and other income above thresholds is separate and not included in this monthly-salary estimate.

Taiwan Labor Insurance Calculator

Taiwan workers are covered by three main contributions: labor insurance (勞保), national health insurance (健保), and the labor pension (勞退). Labor and health insurance are charged on an official insured-salary grade rather than your exact pay. This calculator snaps your salary to the right grade and computes each contribution for employee and employer.

How it works

Your salary is mapped up to the nearest insured-salary grade, then:

勞保 (labor insurance) = grade × 12% → employee 20%, employer 70%, govt 10%
健保 (health insurance) = grade × 5.17% → employee 30%, employer 60%, govt 10%
勞退 (pension) = grade × 6% → employer-funded individual account

The bracket table means a salary of, say, 30,500 may be charged on a 30,600 grade. The government share is not paid by you or your employer. The 勞退 6 percent is the employer’s mandatory pension contribution into your personal account.

Example

For a salary around 36,000 TWD, the insured grade is 36,300. Labor insurance is 36,300 × 12% = 4,356, of which the employee pays 20% ≈ 871 TWD. Health insurance is 36,300 × 5.17% ≈ 1,877, of which the employee pays 30% ≈ 563 TWD. The employer contributes 36,300 × 6% = 2,178 TWD to your pension.

Notes

Rates and grade tables update yearly; defaults reflect 2024 ordinary-risk rates. Health-insurance dependants and supplementary premiums change the total. Confirm with the Bureau of Labor Insurance and the NHIA.