In 2011, an Amendment to the "National Health Insurance Act" added a new supplementary premium by expanding the calculation base for employees. This is to be implemented on January 1, 2013. This approach will also reinforce the ability-to-pay principle and enlarge the premium base. An insured person will have to pay 2 percent of extra income, including that from interest, professional practice income, rent, stock dividends and bonuses exceeding the equivalent of four months' wages, as their supplementary premium for NHI. This study investigated the problems associated with this supplementary premium based on considerations of equity, neutrality, adequacy, stability, compliance and the administrative aspects, and provides suggestions for improvement.