A three-year limit on assessing health insurance premiums — effective 27 November 2026 | six years for fraud
From 27 November 2026, health insurance premiums and surcharges cannot be assessed once three years have passed from the day they could first be assessed. Where premiums were evaded by fraudulent means, the limit is six years. Today there is only a three-year limitation on the right to collect; assessment itself has no deadline.
Conditions used in the video
- Effective date
- 2026-11-27
- Promulgated
- 2026-05-26
- Basis
- National Health Insurance Act Article 91-2 (new)
- Assessment limitation
- three years from the assessable day
- Fraudulent means
- six years
- Applies to
- premiums whose assessable day begins on or after the effective date
Results
- Now
- no assessment deadline · three-year collection limitation only
- From 2026-11-27
- three-year assessment limitation
- Fraudulent means
- six years
- Deferred billing during leave
- three years from the day after the deferral ends (six for fraud)
- After an objection, review or lawsuit
- corrected assessment within one year of the final decision
- Assessable day
- defined by Presidential Decree
Why it works this way
The National Health Insurance Act today has no provision on how long premiums remain assessable. All it has is Article 91's three-year limitation on the right to collect. Assessment and collection are different stages, so nothing stopped premiums from years ago being assessed late.
National Health Insurance Act Article 91-2 (effective 2026-11-27).
- Assessable daythe day defined by Presidential Decree
- After three yearsno assessment of premiums or surcharges
- Fraudulent meanssix years
The three-year collection limitation (Article 91) concerns what happens after assessment; this article limits assessment itself.
Premiums whose billing was deferred, for example during a leave of absence, run three years from the day after the deferral ends, six in cases of fraud. Where there is an objection, a request for review, an administrative lawsuit or a Board of Audit review, a corrected assessment can be made within one year of the final decision or judgment.
Addenda Article 3 (application).
- On or after the effective datepremiums whose assessable day begins
- Deferred premiums from beforeformer rules
- Assessable dayPresidential Decree
The decree is needed to count exactly which premiums start the three-year clock.
This video and page describe a measure that has been promulgated but has not taken effect. Details may change through a decree or notice.
In short, from 27 November 2026 health insurance premiums have a three-year assessment limit, six years for fraud, running from the assessable day defined by decree.
The legal basis
Drawn from government announcements and the statutes themselves as primary sources, covering only the relevant part.
National Health Insurance Act Article 91-2 (Limitation period for assessing premiums)
In force Effective 2026-11-27 (promulgated 2026-05-26; Addenda Article 1 proviso)
Premiums and surcharges may not be assessed once three years (six years where premiums were evaded by fraudulent means) have passed from the day they could be assessed. For premiums whose billing was deferred, the period runs from the day after the deferral ends. Where there is an objection, request for review, administrative lawsuit or Board of Audit review, a corrected assessment may be made within one year of the final decision. The assessable day is prescribed by Presidential Decree.
What this means
There is now a ceiling on premiums from years ago suddenly being assessed. But fraudulent evasion reaches back six years.
National Health Insurance Act Addenda Article 3 (Application)
In force 2026-11-27
Article 91-2 applies to premiums whose assessable day begins on or after the date this Act takes effect. Premiums deferred before then follow the former provisions.
What this means
Premiums from before the effective date are not automatically settled within three years. It starts with premiums whose clock begins after the effective date.
Run it on your own numbers
The calculator opens with these conditions already filled in. Change the figures and your own case comes straight out.
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Frequently asked
Isn't there already a three-year limitation?
What exists today is the three-year limitation on the right to collect premiums already assessed. Assessment itself had no deadline; the assessment limitation is new.
When do the three years start for premiums deferred during leave?
From the day after the billing deferral ends. Six years if fraudulent means were involved.
Can premiums still be assessed after the limit if there is a lawsuit?
Where there is an objection, review, lawsuit or Board of Audit review, a corrected assessment can be made within one year of the final decision.
Are premiums from before the effective date also cut off at three years?
It applies to premiums whose assessable day begins on or after the effective date. Deferred premiums from before follow the former rules.
Results are estimates based on the inputs and on the rules as at the stated date. They may differ from a lender's actual assessment, and the rules change often. Take professional advice before any decision that matters.