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※Payment Standards: Wage Arrears Payment Program
For subjects who are eligible for the
subsidy, the insurer shall provide the The wage arrears payment program
subsidy for their co-payment portion of stipulates that employers should pay a certain
the monthly National Health Insurance amount into the fund monthly to be used
premium during the period of subsidy. for subsequent payment of wage arrears,
However, the insurer shall not subsidize retirement pension and severance pay required
for the supplementary premium to be
collected in accordance with the National by the provisions of Labor Standards Act, and
Health Insurance Act. the severance pay required by the provisions
With respect to the period of subsidy, of Labor Pension Act. In case of non-payments
the National Health Insurance premium upon the employee's request for arrears of
subsidies shall be paid for each month wages, pensions, or severance pay owed by
that contains the last day of the respective employers, the fund can temporarily cover
period when the insured receives the the payments, but the employer shall repay
unemployment benefits or vocational the amount to the fund within a specified
training living allowances. timeframe.

No. of Units and Persons Availing of Wage Arrears Payment and Amount
(1999-2019)
No. of units Amount
No. of persons (in 100) (in NT$1 million)
1,400
450
1,242
400 1,200

344
350 336 344
336
1,000
300
252
252 800
250
202
202
200 600
541
462
145
150 132 145 427
132
123
114
112 333 123 108 108 114 400
112
108
108
287 291 303 95 95 271
100 92 92 89 89
213 63 63 87 87 215 280 191
50 114 43 43 54 54 34 34 53 53 53 53 49 49 82 82 35 35 37 37 51 51 57 57 116 150 160 35 35 58 58 200
132
22 22 18 18 30 30 18 18 27 27 17 17 66 18 18 19 19 71 73 16 16 26 26
10 10
11 11
10 10
0 0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
No. of insured units No. of persons (in 100) Amount (in NT$1 million)
Chapter Two Profile of Labor Insurance and Labor Protection Programs 21