二代健保自2013 年元旦正式上路，實施雙費基計收保費，連結薪資所得，擴大費基。將保費計收分為「一般保費」與「補充保費」兩者，對於企業而言，一般保費成本下降、增加獎勵性質的獎金計收補充保費，薪資結構直接影響健保費用成本，尤其是高額激勵獎金，新增加的補充保費促使低底薪高獎金的行業，重新檢視薪資結構、及薪酬制度，是否影響企業激勵效能；同時企業為節省二代健保可能產生的成本，也可能考量調整薪資結構，在法令遵行與成本控制下取得平衡。但過渡調整會忽略了員工應有的權利與福利，過程中勞資雙方的合法合理的因應之道在哪？組織公平VS 個人公平。
本研究以文獻探討之方式探究二代健保雙費基計費制度及一般企業薪酬管理、薪酬結構之意涵，運用激勵理論、公平理論等相關文獻資料，接著挑選高獎金的行業-保險經紀人，以企業訪談之方式，實際瞭解，二代健保雙費基計費制度對企業用人成本、薪酬結構、薪酬管理行政作業、員工激勵等層面的影響為何？如有影響，又如何因應，對企業的影響最小，本研究提出研究結果與建議：保經業承攬合約的佣酬、獎金、津貼及薪酬制度必須符合國稅局認定“執行業務所得”(9A)，的三個原則：1.獨立招攬。2.自付盈虧。3.公司沒提供勞保、健保、退休金之支付。企業得以適用執行業務所得項目，免計入補充保費的費基(薪資總額)中，不用支付補充保費。
The Second-generation National Health Insurance was inaugurated in January
2013. It aimed at expanding the insurance premium in connection with salary and
compensation income, by adopting the dual-way charging and dual premium calculation
base.
The mechanism of this new system is to separate the insurance premium into two
categories: the preliminary insurance premium and the supplementary insurance premium.
In practical, the design of this new system on one side actually reduces the cost of an
enterprise; however, on the other hand, it incurs extra expenses on the incentive and
compensation parts. The latter part is to be charged with supplementary insurance
premium. As a result, the structure of salary and compensation package has substantial
impact on the cost component of the National Health insurance premium. Therefore, it
expedites those enterprises with lower salary base and higher incentive compensation
package to thoroughly review its salary structure and compensation package in order not
to influence the efficiency of corporate incentive system. Meanwhile, in order to save the
possible cost increase from the. Second-generation National Health Insurance, the
corporate may possibly consider to adjust its salary and compensation structure to
maintain the equilibrium between compliance of law and control of cost. Any excessive
adjustment my neglect the privilege and benefit of employees. Therefore, there should
have a lawful and reasonable treatment in the process of negotiation between employees
and employers, particularly in the equity issues of organization and individual as well.
This research is aimed at exploring the mechanism of dual-way charging and
dual premium calculation base of the Second-generation National Health Insurance
premium as well as the management style of the salary and compensation package of
a preliminary enterprise. It based on the theory of incentive and theory of equity
with relevant data from various literatures. To be more practical., the paper is
completed after a series of interviews with high incentive compensation enterprises,
particularly the insurance brokers. It is targeted to have thorough understanding of
the impact on the issues of cost of employee, salary structure, compensation
management and operation as well as incentive program. Finally, it will provide the
result of the research along with constructive recommendations to minimize the
negative impact on the captioned issues.
