Taiwan 勞保, 就保 and 健保 deductions, voluntary 勞退 and employer cost from salary, on the official 2026 grade tables. Free, in-browser estimate.
Taiwan Labor & Health Insurance Calculator
Estimate a Taiwan employee's monthly deductions for labour and employment insurance (勞保, 就保) and National Health Insurance (健保), an optional voluntary labour-pension contribution (勞退), and what the employer pays on top, using the official grade tables in force from 1 January 2026. Everything runs in your browser.
Employer cost = labour, employment and health insurance plus the 6% pension. It excludes occupational-accident insurance and the wage-arrears levy.
The voluntary pension rate is the one variable you choose
Enter your monthly salary (NT$)
Type your monthly salary. Each scheme rounds it up to the grade on its own 2026 table that covers it: labour insurance has 11 full-time grades from NT$29,500 to NT$45,800, health insurance 58 grades from NT$29,500 to NT$313,000, and the labour pension 62 grades up to NT$150,000.
Enter number of dependants
Health insurance is charged on the insured person, and each dependant adds one more share of the same amount, counted up to three. More dependants directly increase your health-insurance deduction.
Say whether you are in employment insurance
Most Taiwanese employees are. Migrant workers (other than foreign or mainland-Chinese spouses), workers aged 65 or over, workers under 15 and employers are not, and pay the 11.5% labour-insurance rate without the 1% employment-insurance part.
Choose your voluntary pension rate
The employer contributes 6% of your monthly contribution wage to your pension account, a benefit rather than a deduction. You may add a voluntary 0–6%, which IS deducted from your pay.
Read your monthly deductions and take-home
The result shows the employee monthly deduction (labour and employment insurance, health insurance, voluntary pension) and each part, the grades used, the employer cost (for information) and take-home pay.
How Taiwan labour insurance, health insurance and the labour pension work (2026)
Employees in Taiwan pay into two social insurances every month: labour insurance (勞保), which carries employment insurance (就保) with it, and National Health Insurance (健保). The labour pension (勞退新制) is funded by the employer, with an optional employee top-up. This calculator shows the employee's monthly share of each and the employer's cost from one salary figure, on the tables in force from 1 January 2026.
None of these is simply salary times a rate. The insured salary is set by grade (Labor Insurance Act Art. 14): your pay is rounded up to the grade on the table that covers it, so a salary of NT$40,000 is insured at NT$40,100. Each scheme has its own table and its own ceiling (NT$45,800 for labour insurance, NT$150,000 for the pension, NT$313,000 for health insurance), and each premium is rounded to the dollar separately, as the official premium tables print it.
Labour insurance: the statutory ordinary-event rate is 12.5%, of which 1% is collected as employment insurance (Employment Insurance Act Art. 41), so the premium tables charge 11.5% plus 1%. The employee pays 20%, the employer 70% and the government 10% (Labor Insurance Act Art. 15). Workers outside employment insurance pay the 11.5% part only.
Health insurance: 5.17% of the insured amount. An employee pays 30% for themselves and the same again for each dependant, counted up to three (NHI Act Art. 18 and 27). The employer pays 60%, but not for one person: Art. 29 makes it pay for the average number of dependants, so its share is charged for 1.56 people. We could not read that average on an NHIA page; 1.56 is the factor that reproduces every employer amount in NHIA's own 2026 premium table.
Labour pension: the employer must contribute at least 6% of your monthly contribution wage to your personal account (Labor Pension Act Art. 14), and it is not deducted from your pay. You may add a voluntary 0–6%, which is deducted; the statute excludes it from that year's taxable salary income. Both run on the contribution-wage grade, which stops at NT$150,000, so a voluntary 6% is capped at NT$9,000 a month.
2027 is not settled. The Labor Insurance Act schedules the ordinary-event rate to reach its 13% cap on 1 January 2027 unless the fund can already cover 20 years of benefits. Newspapers report the step as settled; we have not found it confirmed on a Ministry of Labor or Bureau of Labor Insurance page. The Ministry of Labor decided on 24 September 2026 to raise the monthly minimum wage to NT$30,900 from 1 January 2027, pending Executive Yuan approval, and the 2027 grade tables are not yet published. This calculator shows 2026 figures only.
Scope: full-time private-sector employees. It excludes occupational-accident insurance (paid entirely by the employer), the wage-arrears levy, part-time grades, mid-month joiners, the NHI supplementary premium, the self-employed and occupational-union members, and income-tax withholding. Verify at bli.gov.tw and nhi.gov.tw.
Health insurance is charged per dependant, capped at three
Labour insurance is collected at 11.5% plus 1% employment insurance in 2026: 1% of the statutory 12.5% rate is redirected to employment insurance (Employment Insurance Act Art. 41).
The employee pays 20% of the labour-insurance premium, the employer 70% and the government 10% (Labor Insurance Act Art. 15).
Your insured salary is the grade that covers your pay, not the nearest one: the BLI table maps every salary from NT$29,501 to NT$30,300 to the NT$30,300 grade.
For full-time employees the 2026 labour-insurance grades run from NT$29,500 to NT$45,800; part-time grades start lower, at NT$11,100.
Health insurance is 5.17% in 2026; an employee pays 30% per head and the employer 60%.
Each dependant adds one more share of the employee's health premium, up to three; with two dependants you pay exactly three times the single figure.
The employer's health share is charged for 1.56 people: the insured plus the average number of dependants (NHI Act Art. 29).
Three ceilings apply to one salary: NT$45,800 for labour insurance, NT$150,000 for the pension and NT$313,000 for health insurance.
The employer's 6% pension is not deducted from your pay. A voluntary 0–6% is, and the statute excludes it from that year's taxable salary income.
Migrant workers other than spouses, workers aged 65 or over and employers are outside employment insurance and pay 11.5% rather than 12.5%.
Frequently Asked Questions
- They are Taiwan's two main social insurances for employees: labour insurance (勞保, including employment insurance) pays old-age, injury and illness, maternity and unemployment benefits, and National Health Insurance (健保) provides medical cover. Both are charged on grade tables, with premiums shared between the employee, the employer and the government.
- Your salary is first rounded up to its grade on each 2026 table. Labour plus employment insurance = grade × 11.5% × 20% plus grade × 1% × 20%, each rounded to the dollar. Health insurance = grade × 5.17% × 30%, rounded, times (1 + dependants, up to 3). Voluntary pension = contribution-wage grade × your rate (0–6%). The three are added. The employer figure is labour and employment insurance at 70%, health insurance at 60% × 1.56, and 6% of the contribution-wage grade.
- This calculator follows the official 2026 grade and premium tables and reproduces every row of them, so a difference usually has another cause: your employer declared a different insured salary, you joined mid-month (premiums are charged by the day), you are on a part-time grade, or your payslip includes the NHI supplementary premium or income-tax withholding, which are not modelled here.
- No. The 6% under the new pension scheme is contributed by your employer into your personal pension account each month: an employer cost and your benefit, not a payroll deduction. Only your voluntary 0–6% is deducted from your salary.
- Each dependant adds another share equal to your own premium, counted up to three. With two dependants, for example, your health-insurance deduction is exactly three times the single figure (you plus two dependants).
- Usually not. Each table maps a range of pay to one grade, the top of that range: a salary of NT$40,000 is insured at NT$40,100 for both labour and health insurance. Above a table's top grade you are insured at the top grade. Declaring a grade below your actual pay (高薪低報) is not allowed and reduces your benefits.
- Choose "Not covered". Migrant workers other than foreign and mainland-Chinese spouses, workers aged 65 or over, workers under 15 and employers are outside employment insurance; the BLI premium table for them charges 11.5%, with the same 20% employee and 70% employer split.
- Nothing is settled yet. The Labor Insurance Act schedules the rate to step up to its 13% cap on 1 January 2027, unless the fund can already pay 20 years of benefits. Taiwanese newspapers, including the United Daily News on 24 September 2026, report the step as settled, but we have not found it confirmed on a Ministry of Labor or Bureau of Labor Insurance page. The Ministry of Labor decided on 24 September 2026 to raise the monthly minimum wage to NT$30,900, which would move the first grade of the tables, but that awaits Executive Yuan approval and no 2027 tables are published. The figures here are for 2026.
- No. This tool uses the cost-sharing ratios for private-sector employees (labour insurance 20%, health insurance 30% per head). The self-employed, occupational-union members and people without a fixed employer pay different shares; check with the Bureau of Labor Insurance or the NHI Administration.
- No. This tool estimates only the labour insurance, employment insurance, health insurance and voluntary pension deductions; it does not compute income-tax withholding on salary. Use a separate tool for tax.
- No. All calculations run entirely in your browser: your salary, dependants, employment-insurance choice and voluntary rate are never sent to any server or stored anywhere. Closing this page clears your inputs.
Important — please read.
Simplified estimate only — not financial, tax, or legal advice, and not a substitute for the premium billed by the Bureau of Labor Insurance or the NHI Administration. It assumes a full-time employee insured for the whole month at the grade covering the salary entered.
No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing the Bureau of Labor Insurance (勞保局), the National Health Insurance Administration (健保署), the Ministry of Labor (勞動部), or any government agency. Names are used for identification only.
Tables and rates as at 2026. Labour insurance 11.5% plus employment insurance 1% (employee 20%), NHI 5.17% (employee 30%) and the 6% labour pension, on the grade tables in force from 1 January 2026. They change, usually each January; verify at bli.gov.tw / nhi.gov.tw before acting.
Scope limits: full-time private-sector employees only. It excludes occupational-accident insurance, the wage-arrears levy, part-time work, the NHI supplementary premium, the self-employed and occupational-union members, and income-tax withholding.
No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.
Privacy. All calculations run locally in your browser; no salary or personal data is transmitted or stored.
Method & sources
How it computes
TW, tables in force 1 Jan 2026: salary rounds UP to its grade on each table. 勞保 11 full-time grades 29,500–45,800, 11.5% + 就保 1%, employee 20% / employer 70%, each scheme rounded to the dollar. 健保 58 grades 29,500–313,000, 5.17%, employee 30% × (1 + dependants, max 3), employer 60% × 1.56 (average dependants, NHI Act Art. 29). 勞退 62 grades to 150,000: employer 6%, voluntary 0–6%. Reproduces every row of the BLI and NHIA 2026 premium tables.
What this tool implements
- 勞保 11.5% + 就業保險 1% (statutory 12.5%, Employment Insurance Act Art. 41), employee 20% / employer 70% (Labor Insurance Act Art. 15); 11.5% only outside employment insurance
- 健保 5.17%, employee 30% per head, dependants counted up to 3 (NHI Act Art. 18, 27); employer 60% × (1 + 0.56 average dependants, Art. 29)
- 勞退新制 employer ≥6% + voluntary 0–6% on the 月提繳工資 grade, top grade NT$150,000 (Labor Pension Act Art. 14)
- Insured salary = the grade covering the salary on each 2026 grade table (Labor Insurance Act Art. 14)
Sources
- Bureau of Labor Insurance, 勞工保險投保薪資分級表 (in force 1 Jan 2026, MOL order 1140091863): https://www.bli.gov.tw/Files/25661
- Bureau of Labor Insurance, 勞工保險普通事故及就業保險合計之保險費分擔金額表 (from 1 Jan 2026): https://www.bli.gov.tw/Files/25696
- Bureau of Labor Insurance, premium table for insureds outside employment insurance (11.5%, from 1 Jan 2026): https://www.bli.gov.tw/Files/25693
- Bureau of Labor Insurance, 勞工退休金月提繳分級表 (in force 1 Jan 2026, MOL order 1140153598): https://www.bli.gov.tw/Files/25709
- NHIA open data, 115年1月全民健康保險投保金額分級表: https://info.nhi.gov.tw/api/iode0000s01/Dataset?rId=A21030000I-B1…
- NHIA open data, 115年1月有一定雇主受僱者健保費負擔金額表: https://info.nhi.gov.tw/api/iode0000s01/Dataset?rId=A21030000I-B1…
- Labor Insurance Act Art. 13-15 (勞工保險條例): https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=N0050001
- National Health Insurance Act Art. 18, 27, 29 (全民健康保險法): https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=L0060001
What can make this go out of date
- The three grade tables and the 勞保 rate change each January with the minimum wage. For 1 Jan 2027: the 13% 勞保 step is scheduled by Art. 13 but unconfirmed on a government page as of 30 Sep 2026, and the NT$30,900 minimum wage awaits Executive Yuan approval.
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