The Labor Occupational Accident Insurance and Protection Act (hereinafter referred to as the Occupational Accident Insurance Act) took effect on May 1, 2022. This act raises the level of occupational accident pension benefits, ensuring that young workers affected by occupational injuries are not left without adequate protection due to having fewer years of insurance. If an insured person or beneficiary meets the eligibility criteria for other social insurance pension benefits due to different insured events, they can also claim these benefits concurrently, thereby providing greater financial security for workers affected by occupational injuries and their families.
To enhance the protection provided by occupational accident benefits for young workers, the Occupational Accident Insurance Act stipulates that the amount of occupational accident pensions is calculated as a percentage of the insured salary, excluding the impact of years of insurance. For example, consider a survivor pension: if Xiaohua had worked for five years with an insured salary of NT$30,300 and died due to an occupational accident, her sole surviving mother would receive a monthly survivor pension of NT$15,150 (average monthly insured salary x 50%). This represents a significant increase in the level of benefits compared to the pre-Occupational Accident Insurance Act provision of only NT$3,000 (calculated as years of insurance x average monthly insured salary x 1.55%, with a minimum benefit of NT$3,000).
The Bureau of Labor Insurance has clarified that the Occupational Accident Insurance Act also relaxes the previous rule under which individuals could only choose one type of pension among labor insurance and occupational accident pensions—specifically old-age, permanent disability, or survivor pensions. Now, if an insured person or beneficiary qualifies for another pension benefit while receiving an occupational accident insurance pension, they can claim both simultaneously. However, if the total pension amount exceeds the average monthly insured salary for occupational accidents insurance, the occupational accident insurance pension will be partially reduced. For example, Xiaohua’s mother currently receives an old-age pension under labor insurance of NT$16,000 per month and is also eligible to claim the survivor pension under occupational accident insurance. Since the combined pension amount totals NT$31,150, exceeding the average monthly insured salary by NT$850, the survivor pension will be adjusted to NT$14,300 (16,000 + 15,150 = 31,150, 31,150 - 30,300 = 850, 15,150 - 850 = 14,300). After adjustment, Xiaohua’s mother will receive a total monthly pension of NT$30,300, providing enhanced financial security.
For standards on permanent disability and survivor pension benefits, as well as the regulations on combining pension benefits, please refer to
Permanent Disability Benefits (Including Care Subsidies),
Survivor Benefits, and the
Regulations for Adjustment on Combined Collection of Pension Benefits of Labor Occupational Accident Insurance.