未滿五人事業負責人健保強制投保金額的衝擊初探

A Preliminary Analysis on Impact of Compulsory Subscription Amount for Employers of Business with Fewer Than Five Workers

藍科正(Ke-Jeng Lan)

《財產法暨經濟法》 19期 (2009/09) Pp. 71-113

摘要

目前健保局會依據健保法施行細則第四十一條第一項第三款但書末句，將未滿五人事業負責人的健保投保金額逕予調高爲「其所屬員工申報之最高投保金額」；此作法有逾越母法之處，並會打擊未滿五人事業的發展。在一些假設下的估算顯示，未滿五人事業一年健保保費可能的增額負擔從64.14億元到299.79億元不等。本文建議進行修法，彈性處理未滿五人專業負責人的健保投保金額低限，以促進未滿五人專業的發展，並襄助減少失業。

關鍵字

未滿五人事業 ； 負責人健保投保金額 ； 營利所得 ； 健保保費 ； 健保局

並列摘要

Currently the Bureau of National Health Insurance will require employers of business with fewer than five workers to subscribe to coverage of the National Health Insurance according to ”the Highest Insured Payroll-Related Amount Applied to Their Employees” as referred to in Item 3, Paragraph 1, Article 41, in the Enforcement Rules of the National Health Insurance Act. Such action may have violated the authorization by the National Health Insurance Act and will hamper the development of small business. Under some assumptions, this article estimates potential extra burden of insurance premium that may be suffered by small business altogether to be in the range from 6.41 billion to 29.98 billion. Some suggestions of regulation amendment have been provided for more flexible treatments in order to promote the development of small business and its employment.

並列關鍵字

business with fewer than five workers ； employers' subscription amount ； profit of business ； insurance premium of the National Health Insurance ； the Bureau of National Health Insurance