The responsible person has another full-time job, and a partner has quit to prepare the company. What insurance arrangement is most cost-effective?

The responsible person with a full-time job should stay insured through that employer: you pay only the personal share while the employer pays its share, with full labor/health insurance and pension.

The partner has two common options (at the minimum bracket of NT$29,500):

• Through your own company (health + labor + pension): labor insurance about NT$738 personal and NT$2,624 employer; health insurance NT$458 personal and NT$1,428 employer; pension NT$1,770 employer. Total about NT$7,018 per month.
• Through an occupational union (health + labor): health about NT$915, labor about NT$2,036 depending on the union, total about NT$2,951 per month (excluding union dues).

Purely on cost, the union with its 40% government subsidy is cheaper; but the union offers no labor pension and no employment insurance (only company enrollment does). Whether to prioritize coverage or savings depends on your plans; we can work it out with you.