Statutory Social Insurance Tips
3/25/2026
Annual settlement of the statutory social insurance premiums required in April 2026 (excluding national pension)
Employers are required to perform annual settlement of statutory social insurance premiums in March of the following year after the end of each calendar year for national health insurance, employment insurance, and industrial accident compensation insurance. Any overpayment or underpayment identified through this annual settlement should be reflected in April of the following year accordingly. On the other hand, no annual settlement is required for the national pension.
For national health insurance, if the additional premium resulting from the 2025 year-end settlement exceeds the April 2026 insurance amount, employees may opt to pay the difference in installments over a period of 2 to max 10 months, starting from April 2026.
Employers are required to perform annual settlement of statutory social insurance premiums in March of the following year after the end of each calendar year for national health insurance, employment insurance, and industrial accident compensation insurance. Any overpayment or underpayment identified through this annual settlement should be reflected in April of the following year accordingly. On the other hand, no annual settlement is required for the national pension.
For national health insurance, if the additional premium resulting from the 2025 year-end settlement exceeds the April 2026 insurance amount, employees may opt to pay the difference in installments over a period of 2 to max 10 months, starting from April 2026.