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To Protect the Workers, Employers Should Comply with the Enrollment Requirements under the Labor Occupational Accident Insurance and Protection Act to Avoid Violation.

The Labor Occupational Accident Insurance and Protection Act (Hereinafter referred to as the “Occupational Accident Insurance Act”) was implemented on May 1, 2022. As a result, the eligibility for insurance has been expanded, and the insurance will take effect on the first day of employment. This ensures the benefit rights, as well as a more secured working environment for the workers.  For employers who fail to enroll their employees as required, the authorities will, in addition to imposing a higher penalty, request the employer to refund the benefits paid to such workers. The authorities reminds all employers to enroll their employees as required to avoid unnecessary loss.

According to the Occupational Accident Insurance Act, workers aged 15 or more shall be enrolled to the Labor Occupational Accident Insurance (Hereinafter referred to as “Occupational Accident Insurance”) as insured persons if they are employed by an employer that holds a practice license, that has been registered in accordance with the law, has a tax registration or has been issued an employment permit by the central competent authority according to the regulations. Their employers shall be the insured units. Reemployed workers aged over 65 or those who have already received the old-age benefit of labor insurance are eligible for compulsory enrollment as well.

The Ministry of Labor reminds the employers to enroll their employees on the day they arrive at work. Business entities with five (inclusive) or more employees are subject to compulsory enrollment to the labor insurance, employment insurance and occupational accident insurance. Business entities with four (inclusive) or less employees are subject to compulsory enrollment to the employment insurance and occupational accident insurance. They may also participate in the labor insurance on a voluntary basis. Employers failing to enroll their employees as required will be subject to a penalty equaling four times of the premium payable for labor insurance and 10 times of the premium payable for employment insurance. Also, in accordance with the Occupational Accident Insurance Act, the violating employer shall be subject to a fine of NTD20,000 – NTD100,000. The authorities, in the meantime, will announce the facts and reasons of such violation.

Furthermore, for the workers employed by a registered business entity, their insurance coverage shall become effective on the day they are employed. Based on the Occupational Accident Insurance Act, such employees are still entitled to claim relevant occupational accident benefits when they encounter occupational accidents, even if their employers have not administered the enrollment procedures. The BLI, in the meantime, will claim refund from the employers.

The Ministry of Labor pointed out again to the employers that, for workers in occupational accidents, the occupational accident insurance provides regular supports to meet the basic needs of life of the workers and their families. The benefit items include occupational injuries and sickness benefits, permanent disability benefits, survivor benefits, disappearance benefits and medical care benefits. The insurance benefits paid to the workers, in the meantime, may be used to offset the compensation payable by the employers against the occupational accident, thereby dispersing their operational risks. The Ministry of Labor therefore urges the employers to enroll their employees as required to avoid violation and unnecessary penalty.
PreviousThe BLI Offers Simple and Friendly One-Stop Service for Claiming Maternity Benefits NextFrom 1 January 2021 onward, the premium rate on ordinary accident insurance of Labor Insurance will be adjusted upwards to 11.5% (including 1% for employment insurance). The 2021 merit rate on occupational accident insurance of Labor Insurance shall be made effective on the same day.
Last Update:2023-06-20
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