The Influence of Second Generation National Health Insurance system to ompensation management

• Main Authors: Yu-Chin Chiang, 蔣語嫀
• Other Authors: Tsan-Ying Lin
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/34224740329334324080

碩士 === 中國文化大學 === 企業實務管理數位碩士在職專班 === 102 === The Influence of Second Generation National Health Insurance system to compensation management Student: Yu-Chin Chiang Advisor: Prof. Tsan-Ying Lin Chinese Culture University ABSTRACT 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. Key words: preliminary insurance premium, supplementary insurance premium, theory of incentive, theory of equity, salary and compensation structure, salary and compensation management, professional income