Working Two Jobs, How to Handle Health Insurance? Payment Order and Second-Generation Supplemental Premiums Explained!

When working two jobs simultaneously, the rules for health insurance enrollment and premiums are as follows: 1. Determining Your Primary Health Insurance Unit: • Full-time + Part-time: In principle, you enroll in health insurance through your full-time employer. • Two Part-time Jobs (employed by two companies): This is determined by your "primary job" and cannot be chosen arbitrarily. The order of determination is to first compare working hours; the longer hours indicate the primary insurance unit. If working hours are the same, income is compared, and the company with higher income becomes the primary insurance unit. Therefore, employees do not need to pay general health insurance premiums twice at two companies. 2. Second-Generation Health Insurance Supplemental Premium Deduction: • Even if you are not enrolled in general health insurance at the second company, if the part-time salary income obtained from a non-affiliated insurance unit reaches the monthly minimum wage for that year (the threshold for 2026 is NT$29,500), you must pay a 2.11% supplemental insurance premium. • The deduction is calculated based on the full amount of the part-time salary, not just the amount exceeding the threshold.