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On January 1, 2021, the amended "Table of Grades of Labor Insurance Salary" and “Monthly Contribution Classification of Labor Pension" will be go into effect. The Bureau of Labor Insurance will administer proactive adjustments on the monthly insurance salary and labor pension contribution wage accordingly. Please declare the monthly labor insurance salary (monthly labor pension contribution wage) for your employees based on these newly revised tables

Effective January 1, 2021, the monthly basic wage shall be adjusted from NTD 23,800 upward to NTD 24,000. The "Table of Grades of Labor Insurance Salary" and “Monthly Contribution Classification of Labor Pension, “therefore, have been accordingly modified. The amendments shall become effective on January 1, 2021. To reduce the administrative burdens of the insured (contributing) units, the Bureau of Labor Insurance (BLI) will proactively adjust the monthly insurance salary (monthly contribution wage). It is estimated that more than 2.88 million workers will receive adjustments on their monthly labor insurance salary and more than 1.16 million workers will receive adjustments on their monthly labor pension contribution wage. It is not necessary for the insured (contributing) unit to make a separate declaration.

According to the newly amended "Table of Grades of Labor Insurance Salary,"the original Level 1 insurance salary (NTD 23,800) for year 2020 will be removed. The original Level 2 insurance salary (NTD 24,000) will be the current Level 1, and the amount of the following levels will stay unchanged and replace the remaining levels accordingly. A total of 15 levels is included in the amended "Table of Grades of Labor Insurance Salary". Furthermore, for trainees of vocational training institutions, part-time workers and disabled insured persons under sheltered employment programs of whom the monthly salary is lower than the basic wage, there is no change to their respective levels, amount and minimum amount of monthly insurance salary. With respect to the "Monthly Contribution Classification of Labor Pension," the original level for NTD 23,800 shall be removed and replaced by the level designated for NTD 24,000. The other levels shall remain unchanged.

The BLI expressed that, focusing on all insured persons (including part-time workers, disabled persons under sheltered employment programs, trainees of vocational training institutions and low income individuals insured with vocational associations) and labor pension contributors whose monthly insurance salary (monthly contribution wage) was NTD 23,800 for the month of December, 2020, the BLI will proactively adjust their monthly insurance salary (monthly contribution wage) to NTD 24,000 with effect from January 1, 2021.Effective from the same date, labor insurance premium (labor pension contribution) shall be calculated on the basis of the adjusted amounts. The notice for the related adjustments will be printed on the reverse side of the insurance premium payment bills for October 2020, which will be mailed to the insured (contributing) units by November 25, 2020, and simultaneously announced on the e-service system of the BLI.

The BLI reminded the insured/contributing units that, with effect from January 1, 2021, the amount of monthly insurance salary (monthly contribution wage) for full-time workers shall not be lower than the monthly basic wage, which is NTD 24,000. Please make declaration based on the newly amended "Table of Grades of Labor Insurance Salary" and “Monthly Contribution Classification Labor Pension". If the declared amount is lower than the monthly basic wage, the BLI shall make correction without notice.

To help the insured (contributing) units to administer the premium withholding and labor pension contribution collection, the BLI will publicize the "Table of Grades of Labor Insurance Salary, “Table of Shared Insurance Premium" and the "Monthly Contribution Classification of Labor Pension, “which are applicable from January 1, 2021 onward, on the BLI Global Information Website (https://www.bli.gov.tw/ )「Public Service/ Table Download」. You are welcomed to download online.
NextFor those insured through occupational unions or fishermen's associations, the insured unit should immediately withdraw the enrollment if the insured person is no longer physically engaged in the business in the country
Last Update:2020-12-17
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