There are two health-care systems: public and private. Employees with taxable earnings over a certain indexed level contribute 2 percent of their taxable income into Medicare, the national healthcare system.
Individuals may also acquire private health insurance for things that are not covered by the mandatory Medicare system, such as auxiliary health services (e.g., dental, optical, etc.) and private hospital accommodation.
Individuals who opt not to purchase private insurance and have an annual taxable income over a certain level are subject to a 1-percent Medicare fee.
Due to the comparatively high fringe benefits tax, many companies in the islands offer an allowance to workers rather than buying health insurance policies on their own.