What is the most cost-effective way to insure the responsible person?

The responsible person's "health insurance" (mandatory)

• With a full-time job, stay insured through that employer; no separate enrollment at your own company.
• If currently insured through a union, district office or as a dependent, the NHI Administration will eventually require transfer to your own company and back-charge premiums. So when the responsible person is not insured through another company, the company must set up a health insurance unit and transfer them in.

Rules (2026):

• Fewer than 5 employees: minimum bracket NT$42,000, monthly premium about NT$2,171.
• 5 or more employees: bracket NT$45,800, monthly premium about NT$2,368.
• The headcount excludes the responsible person.
• The responsible person's bracket cannot be lower than any employee's.

The responsible person's "labor insurance" (optional)

• Can be insured through a union, the company, or not at all and pay National Pension instead.
• Responsible persons have no employment insurance and no labor pension.
• Those with years of accumulated labor insurance seniority can continue through a union or the company.

Differences between the three options:

• National Pension: cheapest, least coverage.
• Occupational union: cheaper, coverage similar to the company.
• Own company: same coverage as the union (responsible persons never have employment insurance) but higher premiums: at the minimum bracket of NT$29,500, about NT$679 personal share and NT$2,410 company share (varies slightly with each company's accident rate), more than the union in total.
• When insured through the company, the responsible person's bracket cannot be lower than employees'.