| dc.description.abstract | The insurance premium of National Health Insurance （NHI） is calculated based on regular salaries. As a result, recurring salaries are the central unit and high bonuses and lower regular salary units. Although the total annual salary is the same, the burden of health insurance premiums is different. The implementation of high bonus premiums in 102 would undoubtedly impact low-paying high-bonus units and high-paying low-reporting units and may change their salary payment methods or their insured amount. This research takes Taoyuan City, Hsinchu City, Hsinchu County, and Miaoli County as the first insured classification of health insurance units to study. Regression analysis is applied to analyze the increase and decrease of the insured amount in the following year, the proportion of insured amount to salary income in the next year, the collection of premiums, the characteristics of the insurance object and the characteristics of the insured unit, the study found that:
1. High bonus premiums and implementation timing of the supplementary premium have a positive impact on the insured amount. The high bonus supplementary premium itself and subsequent inspections would help the insured unit to re-examine the employees′ insured amount, increase the cost of high-paying and under-reporting of the insured units, and reduce the occurrence of high-paying and under-reporting. The impact would gradually decline. It may be because there is still a rate gap between general health insurance premiums and supplementary premiums. This causes the insured units to choose to pay high bonus supplementary premiums, which reduces the share of insurance premiums on the next year′s salary income and consequently reduce the positive impact.
2. During the period from 102 to 106, the recurring insured salary income gradually shifted to non-recurring salary, and non-reward payment would occur, which cause damage to the general and supplementary premium calculation base. Among them, the high bonus stipulated in the supplementary premium is a reward. The tax is not according to this definition, leading to incentives to change the income item to avoid supplementary premiums, making it difficult for the National Health Insurance Administration to check. To confirm the unit′s avoidance behavior, we should review the payroll inventory. After review, the insurance object should correctly declare the insured amount or pay a high bonus premium. | en_US |