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大家在當員工時，都會知道公司要幫員工保勞健保；不過，隨著大家逐漸也開始選擇自己開公司後，常常都會不知道「負責人自己的勞健保」該怎麼辦？其實負責人也擁有為自己保勞健保的權利，當然同時也有一定的義務與限制。因此本篇文章將告訴各位創業家們，自己的勞健保該如何處理！
首先，要提醒大家的是，雖然我們常常把勞健保綁在一起講，但是其實「勞保」與「健保」分別是由勞動部與衛服部，兩個不同的政府單位負責管轄的哦。因此，兩者的規定其實差異非常大，千萬別搞混囉。
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勞工保險（勞保）
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在勞保的部分，目前法規是允許勞工進行重複加保的，當然除了某些特殊例外，福利也是可以疊加的，因此若負責人同時為其他公司或單位的受僱人，亦可同時投保於其他單位的。
當公司僅有負責人1人，未雇用員工的情形下，依規定是不得設立勞保投保單位的，因此負責人不得於該公司加保，但仍可自行於其他受僱單位或工會進行投保。
當公司聘用1~4名員工時(含負責人共5人以下)，公司可以自行選擇是否設立投保單位。若選擇設置，則負責人應幫所有員工進行投保，而負責人的投保金額限制不得低於員工的保額。若選擇不設置，負責人與員工可自行向工會或其他受僱單位進行投保。
當公司超過5人時，法規要求公司強制設立勞保投保單位，負責人必須幫所有員工進行勞保加保，且負責人的投保金額不得小於員工保額。
特殊情況
若原先公司設有投保單位，而員工離職後只剩負責人1人，那負責人可繼續於該公司投保嗎？
是可以的，若先前已成立投保單位並進行加保，勞保局不會主動要求退保！
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健康保險（健保）
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健保的部分要特別注意的是，無論公司規模大小，一律都要設立健保投保單位。負責人倘若有受僱於其他單位，則可自行選擇是要投保於該公司還是其他單位；不過，依照全民健康保險法第11條規定，負責人投保於區公所或工會，亦不可以眷屬身分進行投保！
關於投保金額的部分，全民健康保險法施行細則第46條有明確的規定：
當公司聘用0~4名員工時(含負責人共5人以下)，事業負責人原則上應按投保金額分級表最高一級申報；但仍可自行舉證申報投保金額，不過最低不得低於公民營機構受僱者之平均投保金額(目前為34,800元)及其所屬員工申報之最高投保金額。
當公司超過5人時，事業負責人原則上也是應按投保金額分級表最高一級申報；但仍可自行舉證申報投保金額，不過最低不得低於勞工保險(勞保)投保薪資分級表最高一級(目前為45,800元)及其所屬員工申報之最高投保金額。
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在創業或成立公司方面，我還有其他問題想要詢問
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若有勞健保投保方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。
聯絡信箱：abw@608cpa.com
聯絡電話：02-2558-5355
誠謹Line社群ID：608cpa
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