Enrolment starts on the hire date

The National Health Insurance Administration’s guide for foreign professionals says an employer enrols a foreign employee from the date they are hired, submitting the work permit and Alien Resident Certificate (ARC). The six-month residence wait that applies to foreigners who are not working does not apply to someone on a Taiwanese payroll.

Health cover is only part of the employer’s paperwork. Employers also contribute to labour insurance, and HR trade press reports that under the occupational accident insurance law, passed in April 2021 and in force from 2022, every legally hired worker, foreigners included, must be enrolled from the first day whatever the company’s size.

How the single-payer programme is organised

National Health Insurance (NHI) is a single-payer programme run under the Ministry of Health and Welfare. Members carry an NHI IC card, which the group insurance applicant, usually the employer, requests with a copy of the ARC and a photo.

Other routes exist for people outside a payroll. Foreigners with an ARC who are not employed must join after six full months in Taiwan, enrolling through their local township, city or district office. Holders of the foreign Gold Card who employ themselves or run their own business enrol as a group insurance applicant through an NHI branch office from the date the business is founded.

The premium in 2026

A 2026 health-policy journal review gives the general NHI premium rate as 5.17% of payroll income, held at that level for 2026, with a supplementary rate of 2.11% on other income. The employer’s portion is charged with an allowance for the average number of dependants per employee, so what an employer actually pays is more than its share of the headline rate suggests.

Accounting-firm tax guides add that employers pay the 2.11% supplementary premium on the gap between total monthly taxable salaries and total monthly insured salaries, while employees pay it on large bonuses above a threshold. These rates are reviewed, so check the current figure before you set a budget.

Spouses, children and newborns

Family members come in with the employee. The NHI guide and the Gold Card office both say a spouse, minor children and adult children unable to live independently are enrolled as dependants of an employed foreign professional once they hold proof of residence, with no six-month wait.

The rule is stricter when the foreign professional is not employed. Their dependants wait six months after receiving an ARC, and during that time may leave Taiwan only once, for no more than 30 days. Since 1 December 2017, a foreign baby born in Taiwan who holds an ARC is enrolled from the date of birth.

Group cover, international plans and Taiwan’s licensing rules

Taiwan’s investment promotion material describes employer-paid group life, accident and medical insurance as a common add-on, with the employer usually bearing the premium. Because NHI enrolment is compulsory from the hire date, an international plan cannot take its place; it can only add to it.

Who may write that extra cover is regulated. Law-firm guidance on the Insurance Act says only licensed insurance enterprises may carry on insurance business, with penalties for breaches, and that a foreign insurer’s Taiwan branch needs a special permit and business licence from the Financial Supervisory Commission before it operates. Whether a plan arranged outside Taiwan can cover your employee there is for the insurer to confirm.

Entity, employer of record or contractor

Qualifying professionals may hold the Employment Gold Card, which combines a work permit, resident visa and ARC. Employing someone directly usually takes a Taiwanese entity or branch. EOR providers describe the alternative: an employer of record acts as the licensed local employer and runs payroll, NHI and labour insurance, while a genuine independent contractor arrangement suits project work only. Work permits for foreign nationals go through the Ministry of Labor’s Workforce Development Agency and are tied to the Taiwanese employer that applies, and EOR providers say they can sponsor them.

The choice decides who enrols the employee and who holds the permit, so check with a local adviser before you pick one.

Talking to us about an introduction

The quote form on this page is the place to start. Let us know the city your team member lives in, how many people you employ in Taiwan, who their legal employer is and which family members rely on their cover. We can introduce you to a benefits partner whose work centres on health cover for international and remote teams. Eligibility, plan options and pricing rest with the partner and the insurer, and Mithril1 stays on hand for your business insurance.

A few useful answers

Common questions

When does a foreign employee in Taiwan join National Health Insurance?

From the hire date. The employer enrols them using the work permit and ARC, and the six-month wait for non-employed foreigners does not apply.

What is the NHI premium rate in Taiwan?

A 2026 journal review gives 5.17% of payroll income for 2026, with a 2.11% supplementary rate on other income. Rates are reviewed, so check the current figure.

Are an employee’s spouse and children covered?

Yes, as dependants, once they hold proof of residence. A spouse, minor children and adult children unable to live independently join without a six-month wait when the foreign professional is employed.

Can an international plan stand in for NHI?

No. Enrolment is compulsory from the hire date, so an international plan can only sit on top, and whether it can cover someone in Taiwan is for the insurer to confirm.

International Health Insurance for Remote Employees in Taiwan