2005年8月，衛生署草擬「二代健保修正草案」。其中有關雇主負擔的健保保費，原係規劃以「固定責任」的方式計徵，其後在未與雇主代表預先溝通的情況下，於2006年1月改為衛生署所宣稱的「確定責任」制。此一變更缺乏深思熟慮，本文將針對現制及二代健保制度下有關「固定責任」與「確定責任」的差異加以敘述，並就衛生署不宜採行「確定責任」制之理由進行分析，希望政府相關單位能夠改弦易轍，以免因錯誤的政策，對於國家產業乃至於經濟發展產生不利的深遠影響。

August 2005, Department of Health(DOH) draught the Phase II NHI Reform Amendment. The premium of the employer charged to “constant liability” initially is also changed unexpectedly to the so-called “definite liability”. It is concluded that this reform is lack of consideration. The following will discuss the formula of premium rate for the employer and the difference between “constant liability” and “definite liability”. Hoping the authorities will make proper policy avoiding affecting the development of economy and the industry of the country.