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NHI Insured Salary Amounts and Adjustments

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Q: What types of income are included in the salary amount used to calculate NHI premiums?
A: Salary is defined as compensation received for work performed. It includes wages, salaries, bonuses, allowances, and other regular payments, whether paid in cash or in kind, and whether calculated by the hour, day, month, or piece rate. Overtime pay may be excluded from the calculation. However, the insured salary amount may not be lower than the monthly pension contribution wage or the insured salary amounts used for other social insurance programs, including Labor Insurance, Employment Insurance, and Occupational Accident Insurance.

Q: Are there any restrictions on employees’ insured salary amounts?
A: Unless an insured person is already at the highest NHI salary bracket, their insured salary amount must not be lower than their monthly pension contribution wage or the insured salary amounts used for other social insurance programs. Therefore, the NHI insured salary amount cannot be lower than the insured salary amounts for Labor Insurance, Employment Insurance, and Occupational Accident Insurance, or the monthly wage used for Labor Pension contributions.

Q: How should an employee’s insured salary amount be adjusted?
A: When enrolling employees in NHI, the insured unit must accurately report any changes in their salaries. If the salary adjustment occurs between February and July, the insured unit must notify the insurer of the revised insured salary amount by the end of August of the same year. If the adjustment occurs between August and January of the following year, the insured unit must notify the insurer by the end of February of the following year. All insured salary amount adjustments take effect on the first day of the month following the date of reporting.

Q: How can an employee’s insured salary amount be increased?
A: To increase an employee’s insured salary amount, the insured unit may complete the Insured Salary Amount Adjustment Form (Form S), affix the required seals, and mail it to the NHI Administration for processing. The adjustment takes effect on the first day of the month following the reporting date. Alternatively, the insured unit may submit the adjustment online through the NHI Administration’s Multi-Certificate Online Enrollment System.

Q: How can an employee’s insured salary amount be reduced if it is too high?
A: To reduce an employee’s insured salary amount, the insured unit may complete the Insured Salary Amount Adjustment Form (Form S), affix the required seals, and mail it to the NHI Administration for processing. The adjustment takes effect on the first day of the month following the reporting date. Alternatively, the insured unit may submit the adjustment online through the NHI Administration’s Multi-Certificate Online Enrollment System. The adjusted insured salary amount must not be lower than the employee’s monthly labor pension contribution wage or the insured salary amounts used for Labor Insurance, Employment Insurance, and Occupational Accident Insurance.

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