Taiwan Social Security Contribution Changes 2026: What Employers Need to Know

In this guide

If you run payroll in Taiwan, nothing in 2026 is dramatic — but every one of these numbers touches your monthly employer cost, and getting the brackets wrong is one of the most common compliance slip-ups we see. The headline change is the minimum wage increase to NT$29,500 per month — Taiwan's tenth consecutive annual raise — which ripples through the insured salary brackets used across Labor Insurance, Employment Insurance, and the Labor Pension, even when the underlying rates stay exactly the same.

The other significant piece of news for 2026 is what did not change: the NHI Committee confirmed in November 2025 that health insurance premiums would hold steady at 5.17% — a relief for employers who had been bracing for another rate hike after a run of increases in recent years. This guide gives you the full breakdown, scheme by scheme, with the numbers your payroll team needs to verify before the next filing cycle.

1. Why Taiwan's Social Security Numbers Move Every Year

Taiwan does not run one single "social security tax." Employers fund a stack of separate, mandatory schemes — Labor Insurance, Employment Insurance, Occupational Accident Insurance, National Health Insurance, and the Labor Pension — each with its own rate, its own salary cap, and its own contribution split between employer, employee, and government.

Because contributions are calculated on insured salary brackets rather than actual pay, a minimum wage change ripples through the entire system even when the underlying rates do not move. That is exactly what happened for 2026: the Ministry of Labor raised the monthly minimum wage to NT$29,500, which pushed up the lowest insured salary grade used across Labor Insurance, Employment Insurance, and the Labor Pension. An employee paid exactly at minimum wage is now insured — and contributed for — at a meaningfully higher base than in 2025.

2. Labor Insurance (LI): Rate Held, Floor Raised

The rate

Labor Insurance remains at 11.5% of insured monthly salary, capped at NT$45,800.¹ The contribution split is unchanged:

What changed — the floor

With the minimum wage now at NT$29,500, that becomes the lowest insured salary grade employers can report. Even your lowest-paid, full-time employees are now insured at a higher base than in 2025 — meaning the employer's minimum monthly LI contribution per employee increases in line with the new floor, even though the rate is identical.

3. Employment Insurance: Same Structure, New Minimum Base

Employment Insurance covers unemployment benefits, parental leave allowance, and job-training subsidies. The rate sits at approximately 1% of insured salary,² split on the same 70/20/10 basis as Labor Insurance — roughly 0.7% employer, 0.2% employee, 0.1% government. The salary cap is the same NT$45,800, and the new NT$29,500 minimum wage sets the same new floor for EI calculations.

4. Occupational Accident Insurance: 100% Employer-Funded

OAI is 100% employer-funded — employees never contribute to this scheme. The rate is not flat; it ranges from approximately 0.11% to 0.93% depending on your industry's risk classification.¹ The salary cap for OAI is higher than that for ordinary Labor Insurance, and since the scheme was separated from LI in May 2022, it also has broader enrollment scope — it covers part-timers and certain workers who might fall outside standard LI eligibility.

5. National Health Insurance: 5.17% Confirmed for 2026

The headline — no change

The NHI Committee confirmed in November 2025 that health insurance premiums would remain at 5.17% for 2026.³ After a run of increases in recent years, this gives employers a stable NHI cost to model for the full year. The contribution split is unchanged:

Two things employers commonly miss

• —The dependent factor: Employer contributions are multiplied by a dependent factor — currently approximately 1.56, reflecting average dependents per insured person — which pushes the effective employer NHI cost closer to 4.8%–4.9% of payroll rather than a flat 60% of 5.17%. If your payroll system calculates NHI as a flat percentage without the dependent multiplier, you are likely mis-reporting — this is one of the most common NHI errors caught in payroll audits.
• —The NHI Supplementary Premium: Bonuses, commissions, and other irregular income above the standard insured salary trigger a separate 2.11% NHI Supplementary Premium. This applies to the irregular income portion only — not the base insured salary — and is easy to overlook when budgeting for year-end bonuses or one-off commission payments.

Managing Taiwan payroll across a global team?

Slasify handles Taiwan's full SSC stack — Labor Insurance, Employment Insurance, OAI, NHI (including the dependent multiplier and supplementary premium), and Labor Pension — with monthly updates applied before filing deadlines. No spreadsheets, no manual bracket lookups.

6. Labor Pension: 6% Minimum, Unchanged

The Labor Pension (New Scheme) is unchanged for 2026. Employers must contribute a minimum of 6% of each employee's monthly wages to their individual pension account.² The cap is NT$150,000 of insured salary — contributions are calculated on actual wages, not the LI/EI bracket table. Employees may voluntarily contribute an additional 6% of their own wages, deducted pre-tax, but this is optional and employer administration only involves deducting and remitting the employee's chosen amount.

7. What This Looks Like in Real Numbers

For an employee earning exactly the new minimum wage (NT$29,500/month), here is the approximate employer statutory contribution stack in 2026:

8. What Employers Should Do Now

Hiring in Taiwan or expanding into new markets in 2026?

Taiwan's social security stack is manageable once you know where to look — but multiply this across every market your team operates in, and it stops being a spreadsheet problem and starts being a full-time job. Slasify manages contribution changes like these before they become a compliance headache — tailored HR tech, backed by real people, across 150+ markets.

9. Frequently Asked Questions

Figures in this article are approximate and based on publicly available sources as of August 2026. Rates and salary caps are subject to official adjustment — employers should confirm exact figures with the Bureau of Labor Insurance (BLI), National Health Insurance Administration, or a payroll compliance partner before filing.