Page 23 - BLI-Brief Introduction
P. 23
Chapter Two - Profile of Labor Insurance and Labor Protection Programs
practice licenses, legal registrations, tax IDs, or Insurance is divided into two types -
employment permits issued by central competent industry accident fee rate and single fee
authorities; employed workers of government rate for accidents on the way to/from
agencies, administrative legal persons, and work. Industry accident fee rate refers to
public or private schools who are exempt from the the different premium rates applied to
government employee insurance; professional different types of industries. The single fee
workers of occupational unions and category rate for accidents on the way to/from work
A members of fisheries associations without is 0.07%. In accordance with the current
regular employment or self-employed; trainees Table of Business Category and Premium
of government-registered job training facilities. Applicable for the Occupational Accident of
Mandatory enrollment shall apply mutatis mutandis Labor Insurance implemented on January 1,
to the following: apprentices, foster workers of 2022, the lowest premium rate is 0.11%, the
business entities, interns and other persons similar highest is 0.93%, and the average premium
to apprentices in nature prescribed by the Labor rate is 0.2%. The central competent authority
Standards Act, student participants as stipulated in shall adjust the premium rates once every
the Act of Cooperative Education Implementation in three years based on the actual income and
Senior High Schools and the Protection of Student expenses of the insurance as well as the
Participants’ Rights, and workers announced in the
announcements of central competent authorities results of actuaries, and announce them
(government-aided workers). Voluntary enrollment after the approval of the Executive Yuan.
shall apply to the following: employers who 2. For insured units with a number of
participate in labor activities, seafarers employed employees over a certain threshold, the
by foreign employers who are members of the industry accident fee rate shall be based on
National Chinese Seamen’s Union or the Master an actual performance fee rate which are
Mariners Association, workers employed by non- calculated and adjusted every year based
registered business units as announced by the on the total amount of labor occupational
central competent authority (domestic and foreign accident insurance benefits paid in the past
or Mainland Chinese spouse housekeepers, home 3 years as a percentage of the total amount
nurses, home childcare providers, and research of insurance premium and the occupational
assistants hired by the principal investigator of a safety and health activities.
research project). Special enrollment shall apply
to the following: provisional or temporary workers 3. After the implementation of occupational
employed by natural persons, the aforementioned accident insurance on May 1, 2022,
natural person employers who participate in actual the insurance premium rate of special
labor activities, personnel who receive remuneration enrollment is a single premium rate
as a result of labor activity participation, and the equivalent to the average premium rate of
labor service providers as stipulated in Article 45, the latest Table of Business Category and
Paragraph 4 of the Labor Standards Act. Premium Applicable for the Occupational
Accident of Labor Insurance announced
2. Insurance Fee Rate and Insured by the central competent authority. The
Salary premium rate shall be adjusted and
(1)Insurance Fee Rate announced once every three years by the
central competent authority based on
1. Fee rate for the labor occupational accident
Service‧Convenience‧Efficiency‧Innovation 21
