💵 Taiwan Salary Calculator

Enter your monthly salary and estimate net take-home pay, Labor/Health Insurance deductions, and employer contributions using the 2026 (ROC 115) official Taiwan rates and insured-wage brackets.

Monthly Salary (base + fixed allowances) ($)

NHI Dependents (besides yourself, capped at 3)

Voluntary Labor Pension Contribution Rate (%)

(0-6%; the voluntary portion up to 6% is exempt from that year's income tax)

Net Take-Home Pay

—

Gross Monthly Salary — Total Deductions —

Employee Deduction Breakdown

Item	Insured / Contribution Wage Bracket	Rate Applied (Employee Share)	Employee Amount
Labor Insurance (ordinary + employment insurance)	—	12.5% × 20%	—
National Health Insurance (NHI)	—	5.17% × 30%	—
Voluntary Labor Pension	—	—	—

Employer Contributions (reference only — does not affect your take-home pay)

Item	Employer Amount
Labor Insurance (Employer 70%)	—
NHI (Employer 60%)	—
Labor Pension (Employer 6%, mandatory)	—
Occupational Accident Insurance (100% employer-paid, rate varies by industry; approximated here)	—

2026 Labor Insurance Insured-Wage Bracket Table (representative levels)

Level	Monthly Salary Range	Insured Monthly Wage
1	≤ 29,500	29,500
2	29,501 - 31,800	31,800
3	31,801 - 33,300	33,300
4	33,301 - 34,800	34,800
5	34,801 - 36,300	36,300
6	36,301 - 38,200	38,200
7	38,201 - 40,100	40,100
8	40,101 - 42,000	42,000
9	42,001 - 43,900	43,900
10	43,901 - 45,800	45,800
11	≥ 45,801	45,800

For the full bracket tables (including NHI and Labor Pension contribution-wage tables), refer to the Bureau of Labor Insurance official schedule. bli.gov.tw

This calculator uses the Labor Insurance / NHI rates and insured-wage brackets effective January 1, 2026 (ROC 115). Results are for reference only and are not an official payroll, tax, or premium determination — actual amounts should follow your employer's payslip and the official notices from the Bureau of Labor Insurance / National Health Insurance Administration.

GUIDE

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How Taiwan's 2026 Labor & Health Insurance Deductions Work

The gap between a worker's stated monthly salary and their actual take-home pay in Taiwan comes mainly from three mandatory deductions: Labor Insurance premiums, National Health Insurance (NHI) premiums, and (if elected) voluntary Labor Pension contributions. Effective January 1, 2026 (ROC 115), the Labor Insurance ordinary-accident rate is 11.5% and the Employment Insurance rate is 1%, for a combined 12.5%, split 20% employee / 70% employer / 10% government subsidy. The NHI premium rate is 5.17%, split 30% insured person / 60% employer (insuring unit) / 10% government. Both premiums are calculated on an "insured wage" (Labor Insurance) or "insured amount" (NHI) rather than directly on actual salary — the salary is first mapped to the official insured-wage bracket table, and the bracket's fixed wage amount is used for the calculation. For example, a worker earning NT$35,000/month in 2026 falls into Labor Insurance Level 5 (NT$34,801-36,300), with an insured wage of NT$36,300; the employee's Labor Insurance share is 36,300 x 12.5% x 20% = NT$907.5 (rounded to about NT$908), and NHI (with no dependents) is 36,300 x 5.17% x 30% = NT$563. Combined, that is roughly NT$1,471 in deductions, giving a net take-home pay of about NT$33,529 before any voluntary pension contribution. NHI also has a dependent mechanism: an insured person can add a spouse or direct relatives as dependents, each dependent's premium equaling the insured person's own share, but capped at 3 dependents per insured person (a 4th or more dependent adds no further premium) — this cap exists specifically to prevent unlimited premium growth for larger families. Labor Pension has two parts: the employer must, by law, contribute 6% of the monthly contribution wage to the worker's individual pension account (an employer obligation, not deducted from salary), while the worker may voluntarily contribute an additional 0-6%, which is deducted from salary and deposited into the same personal account (still fully owned by the worker, just accessed later), and is exempt from that year's income tax up to 6%.

Why Deductions Use Wage Brackets Instead of a Straight Percentage of Salary

Taiwan does not calculate Labor/Health Insurance premiums as "actual salary x rate" directly. Instead, the monthly salary is first mapped onto the official insured-wage bracket table, and the fixed insured-wage amount for that bracket is used for the premium calculation. The 2026 Labor Insurance bracket table has 11 levels, from a floor of NT$29,500 (matching the 2026 minimum wage) to a ceiling of NT$45,800 — meaning even if actual salary exceeds NT$45,800, the Labor Insurance calculation base is capped there, while salaries below NT$29,500 (e.g., some part-time workers) must still be insured at the NT$29,500 floor. The NHI insured-amount bracket table spans a much wider range, also starting at NT$29,500 but reaching up to NT$313,000 for higher earners. The practical effect of this bracket system is that workers whose salary falls within the same bracket pay identical premiums regardless of small salary differences, but crossing a bracket boundary (e.g., moving from NT$34,800 to NT$34,900) jumps the calculation to the next level, increasing the premium. As a result, a raise that lands just above a bracket threshold may deliver less actual increase in take-home pay than the nominal raise suggests. Employers often reference these bracket boundaries when planning raises, to avoid situations where a small raise triggers a bracket jump without a proportional benefit to the employee. Note that the Labor Insurance, NHI, and Labor Pension contribution-wage tables are not identical (NHI and Labor Pension tables extend to higher wage levels), so the same worker's "insured base" can differ slightly across the three schemes.

Is the Voluntary 0-6% Labor Pension Contribution Worth It? Plus Minimum Wage & Occupational Insurance Notes

Employers are legally required to contribute 6% of the monthly contribution wage to each worker's individual Labor Pension account — this is mandatory and is not deducted from the worker's salary. In addition, workers may voluntarily contribute up to 6% more from their own salary into the same account. This money remains 100% the worker's property: it can be withdrawn as a lump sum or monthly pension upon meeting eligibility, follows the worker across job changes without resetting, and the voluntary portion is exempt from that year's income tax under the Income Tax Act — effectively a pre-tax retirement contribution, with a bigger tax benefit for workers in higher tax brackets. The tradeoff is that voluntary contributions reduce the current month's take-home cash, so the decision should balance short-term cash-flow needs against long-term retirement planning. An often-overlooked employer cost is Occupational Accident Insurance: as of 2026, its rate is tiered by industry risk (e.g., low-risk office work has a lower rate than construction or manufacturing), and it is paid 100% by the employer with zero employee deduction, so it never appears on a worker's payslip but is still a real cost of employing that worker. Taiwan's minimum wage (NT$29,500/month or NT$196/hour in 2026) is the wage floor for all workers covered by the Labor Standards Act — paying below this amount is illegal and can trigger fines, and Labor/Health Insurance registrations may not understate the insured wage below the minimum wage. This calculator flags amounts entered below the current minimum wage, though actual wage-law compliance also depends on working hours, overtime pay, and correct insured-wage registration, which this tool does not fully audit.

Frequently asked questions

Does the "net take-home pay" figure already subtract income tax?

No. This calculator only computes the three statutory payroll deductions — Labor Insurance, National Health Insurance, and (if selected) voluntary Labor Pension contributions. It does not compute income tax withholding, which in Taiwan is typically calculated separately under the Withholding Tax Rules or settled at year-end. Your actual bank deposit may differ slightly depending on whether your employer withholds income tax and any other agreed deductions (e.g., employee welfare fund, group insurance co-pay).

My actual salary and insured wage are different — which one is used for premiums?

Premiums are calculated using the "insured wage" (the bracket-table amount), not the actual salary directly. The tool maps your entered salary onto the official 2026 bracket table to find the applicable level's insured wage, then applies the rate and cost-sharing ratio to that amount. So premiums stay the same as long as your salary stays within the same bracket.

If I have more than 3 NHI dependents, does the premium keep increasing?

No. The NHI employee premium formula is "employee's own share x (1 + number of dependents)", but the number of dependents counted is capped at 3 — even if you actually support more than 3 dependents, the premium will not increase further for the 4th and beyond. This cap exists specifically to prevent unlimited premium growth for larger families.

Does my company keep the money from my voluntary Labor Pension contribution?

No. Both the employer's mandatory 6% and any voluntary 0-6% contribution from the employee are deposited into the worker's own individual Labor Pension account, which the worker owns outright. The account follows the worker across job changes and is never forfeited; it can be claimed once eligibility conditions are met (generally reaching age 60 with a minimum contribution period). The voluntary portion simply reduces that month's take-home cash because it is deducted from salary before being deposited.