Labor & Health Insurance Calculator
Estimate monthly labor insurance, health insurance and pension contributions for employee and employer.
| Item | Insured grade | Employee pays | Employer pays |
|---|---|---|---|
| Labor + employment insurance (12.5%) | |||
| National Health Insurance (5.17%) | |||
| Labor pension (employer 6%) |
- Employee monthly deduction
- Estimated take-home pay
- Employer monthly contributions
- Total monthly cost to employer
Rates and grade tables for 2026 (ROC 115), in force from 2026-01-01. Figures follow published rates and rules, which change over time. Confirm with the official source before relying on them. Rates last verified: 2026-11-05
How the grades and shares work
Each month the employer withholds the employee's share of labor insurance and health insurance from the salary, pays its own larger share on top, and contributes 6% to the employee's pension account, which is never deducted from pay. None of these is calculated on the actual salary. The salary is first mapped to a grade on an official table: labor insurance has 11 grades from NT$29,500 to a cap of NT$45,800; health insurance has 58 grades up to NT$313,000; the pension table runs to NT$150,000. The premium is grade × rate × share. For 2026 the labor-insurance rate is 12.5% (11.5% ordinary-accident insurance plus 1% employment insurance), split 20% employee, 70% employer and 10% government. Health insurance is 5.17%, split 30/60/10: the employee pays the same amount again for each dependent up to three, while the employer pays for the employee plus a statutory average of 0.56 dependents.
What is not included
- Occupational accident insurance (職災保險) is paid entirely by the employer at an industry-specific rate, so it is left out of both columns.
- Part-time workers use lower grades (down to NT$11,100 for labor insurance); this tool assumes a full-time employee earning at least the minimum wage of NT$29,500.
- The 2.11% supplementary health premium on large bonuses and any employer pension contribution above the statutory 6% are outside the scope.
- The government's 10% share of each premium is not shown.
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