Recently, a partner institution was notified by the National Health Insurance Administration (NHIA) for failing to withhold supplementary premiums from “non-residents who hold National Health Insurance (NHI) status.” In response, the Accounting Office and Personnel Office have completed a review and will implement the following procedural adjustments effective immediately:

1.Addition of Certificate Code Types s and z for Non-Residents

To distinguish whether an individual holds NHI coverage—used to determine whether supplementary premiums must be withheld—the following new certificate code types have been added:

2. Required Verification by Unit Administrators

When processing reimbursement or receipt acknowledgement for non-residents, unit administrators must confirm with the payee and check the following two items:

1. Whether the payee has stayed in Taiwan for 183 days or more (to determine non-resident status).
2. Whether the payee holds National Health Insurance (NHI) coverage.

3. Implementation of the New Receipt Forms

The new receipt forms and attachments are included in the files provided and have also been updated on the Accounting Office website.

Beginning November 19, any documents signed on or after November 19 that do not use the updated receipt forms will be returned for reprocessing.

We kindly ask all units to comply with these changes. For any questions, please contact the Accounting Office.