On Taiwan's 2026 tables, a full-time private-sector employee on the NT$29,500 minimum wage, with no dependants, has NT$1,196 a month taken for labour, employment and health insurance, the deduction Taiwanese payslips call 勞健保自付額. That is 4.05% of pay. On NT$100,000 it is NT$2,713, or 2.71%. Neither figure is salary times a rate, because each scheme first rounds pay up to a grade on its own table, and the tables stop at different ceilings.
All amounts here are in new Taiwan dollars. Taiwan's official tables number years from 1912, so 115年 is 2026 and 116年 is 2027.
A raise of a dollar can push insured salary up a whole grade
The Labour Insurance Act defines the monthly insured salary, 月投保薪資, as pay declared "依投保薪資分級表", by the grade table. The Bureau of Labor Insurance calls it the "monthly insured salary" or "contribution wage" in English. The 2026 labour insurance table has eleven full-time grades, from NT$29,500 to NT$45,800, and each salary goes to the lowest grade that covers it. Health insurance uses its own table of 58 grades, from NT$29,500 to NT$313,000, and the labour pension a third, of 62 grades up to NT$150,000.
So the deduction moves in steps. A salary of NT$29,501 sits in the NT$30,300 grade on both insurance tables and pays NT$32 a month more than NT$29,500. Going from NT$30,300 to NT$30,301 adds NT$60. Past NT$45,800 only health insurance still steps, and the first dollar over adds NT$38. The same grade also sets the benefits a worker can later claim, and declaring a salary below actual pay, 高薪低報, is unlawful.
Labour insurance cannot follow a salary past NT$45,800
The labour insurance rate for 2026 is 12.5%, but for a worker covered by employment insurance it is cut by one point and employment insurance takes that 1% instead, so the payslip shows 11.5% plus 1%. The Act splits the ordinary premium 20% to the worker, 70% to the employer and 10% to the government. The worker's share is therefore 2.5% of the insured salary, with each scheme rounded to the dollar separately, as the official premium table does. That is NT$738 at the lowest grade and NT$1,145 at NT$45,800, which is as high as it goes.
Not every employee is in employment insurance. The Employment Insurance Act, Article 5, covers workers aged 15 to 65 who are 「具中華民國國籍者」, Taiwan nationals, and foreigners or residents of mainland China, Hong Kong or Macau who are married to a national with household registration in Taiwan. Every other foreign employee is outside it, including a Malaysian engineer or a Singaporean manager working in Taipei, and so are workers over 65. They pay 11.5% with no employment insurance, so the worker's share is 2.3% of the insured salary, NT$1,053 at the top grade on the separate table for them. One English payroll page gives the employee share as "approximately 2.3%" without saying it applies only to this group. Occupational accident insurance is paid entirely by the employer and never appears on the payslip.
Health insurance can charge a worker for four people
Taiwan's National Health Insurance is a compulsory national scheme paid for by a premium on wages, not an employer's medical plan. The general rate is 5.17%, and under the National Health Insurance Act a private-sector employee pays 30% of it, which is 1.551% of the insured amount. Each dependant, as the Act defines one, adds another full share. Article 18 stops the count at three: 「超過三口者，以三口計」.
At the lowest grade that is NT$458 a month alone, NT$916 with one dependant, NT$1,374 with two and NT$1,832 with three or more. These figures are the National Health Insurance Administration's own, from its 2026 premium table in its open-data service. The agency's main website refused automated access, so we did not read it.
An employer must also pay for the average worker's dependants
An employer pays 70% of the labour insurance premium and 60% of the health insurance premium. For health insurance, Article 29 says the employer pays for the average number of dependants across all insured employees, not the actual number of this worker. The Act gives no figure. Multiplying by 1.56, one worker plus 0.56 of a dependant, reproduces every one of the 58 employer amounts in the agency's 2026 table, from NT$1,428 at the lowest grade to NT$15,146 at the highest.
On top of that, the Labour Pension Act requires the employer to contribute at least 6% of monthly wages, and the 2026 contribution table tops out at NT$150,000, so the employer's 6% stops at NT$9,000. That pension is not taken from pay. An employee may choose to contribute up to 6% of their own pay. This voluntary contribution is deducted, is capped by the same table, and 「不計入提繳年度薪資所得課稅」: it is not counted as taxable salary for that year. Leaving out occupational accident insurance and the wage-arrears levy, an employer's cost for these schemes is NT$5,780 a month at the minimum wage and NT$14,966 at NT$100,000.
Until 30 September 2026, our labour and health insurance calculator worked from salary instead of grade, charged the employer's health share for one person, and did not cap the pension. Across 3,711 salaries from NT$29,000 to NT$400,000, each with no dependants up to three, it matched the official tables to the dollar in 977 of 14,844 cases. It now matches all of them.
Three ceilings may apply to the same salary
The three main schemes have different ceilings: NT$45,800 for labour insurance, NT$150,000 for pension contributions, and NT$313,000 for health insurance. As a salary rises past each ceiling, that part of the deduction stops increasing. For an employee with no dependants, this means the total deduction as a share of pay falls steadily.
| Monthly salary (NT$) | Deduction (NT$) | Share of pay |
|---|---|---|
| 29,500 | 1,196 | 4.05% |
| 35,000 | 1,471 | 4.20% |
| 45,800 | 1,855 | 4.05% |
| 60,000 | 2,088 | 3.48% |
| 100,000 | 2,713 | 2.71% |
| 200,000 | 4,317 | 2.16% |
| 313,000 | 6,000 | 1.92% |
| 500,000 | 6,000 | 1.20% |
With dependants, the health share is larger at every salary, and the fall is steeper. Income tax is separate and is not in any of these figures; our guide to reading a payslip covers the same lines for Singapore, Malaysia and Indonesia.
The pending minimum wage would add about NT$87 to the smallest deduction
Two changes are due on 1 January 2027, and neither is final. On 24 September 2026, Taiwan's Minimum Wage Review Committee decided to raise the monthly minimum wage from NT$29,500 to NT$30,900, and the Ministry of Labor said it would put that to the Executive Yuan for approval. The Labour Insurance Act's schedule, as the Executive Yuan set it out in 2017, raises the labour insurance rate to its 13% cap in 2027, unless the fund holds enough to pay twenty years of benefits. Taiwanese newspapers have reported the step as settled since late August. We found no labour bureau or ministry notice confirming it, and no 2027 grade table has been published.
If the NT$30,900 minimum is approved, the step to 13% goes ahead, the lowest grade on each table becomes NT$30,900 as it tracked the minimum in 2026, and the health insurance rate and the 1.56 multiplier stay where they are, our projection puts a minimum-wage worker's labour and employment insurance at NT$804 a month, up from NT$738, and health insurance at NT$479, up from NT$458. The whole deduction would be about NT$1,283, NT$87 more than now. The United Daily News, citing the Ministry of Labor, reported the labour insurance half as NT$66 more for the worker and NT$231 more for the employer. We get NT$230 for the employer by rounding each scheme separately, as the bureau's tables do; NT$231 comes from rounding the combined change once.
The last time the minimum wage rose, the 2026 table deleted the NT$28,590 and NT$28,800 grades, and the bureau moved everyone insured at them up to NT$29,500 automatically.
