The Bureau of National Health Insurance raised both the insurance contribution and co-payment schedules in 2002. This policy has been debated as unjust to the disadvantaged populations. By using cohort data, this study aims to investigate the changes in financial burdens among people with different levels of household incomes before and after the policy. The results indicate that the contributions and co-payments borne by the high-income population were greater in amount and at a greater rate of increase than those borne by the low-income population after the policy change. However, the low-income population had a higher ratio of contribution and co-payment expense to their per capita household income than the high-income population did. Nevertheless, the regressivity of insurance contribution decelerated after the policy change, while the regressivity of co-payments did not deteriorate. As for the reason why a higher co-payment schedule did not worsen the distribution of health care expenditures, which was speculated to be either because the new schedule is not high enough or because people contain the increasing expense by changing their patterns of medical care utilization, further investigation is suggested.