As the minimum wage will be adjusted to NTD 28,590 from January 1, 2025, the Ministry of Labor has amended the “Table of Grades of Labor Insurance Salary”, “Insured Salary Category Chart of Labor Occupational Accident Insurance” and “Monthly Contribution Classification of Labor Pension” accordingly, effective on the same day. To simplify the administrative procedures, the BLI will make proactive adjustments to the insurance salary and contribution wage. It is not necessary for the insured (contributing) units to file separate applications.
The BLI stated that the first-level monthly insured salary in the “Table of Grades of Insurance Salary” and “Insured Salary Category Chart of Labor Occupational Accident Insurance” was revised from NTD 27,470 to NTD 28,590, and the original second level of NTD 27,600 was deleted; the remaining amounts were not revised. Insurance salary levels will be shifted sequentially. In addition, item 2 in the remarks column of the “Table of Grades of Labor Insurance Salary” regarding the monthly insured salary of trainees in vocational training institutions has also added a new level of NTD 27,600. With respect to the “Monthly Contribution Classification of Labor Pension”, a new level for NTD 28,590 will be added and the level for NTD 27,470 will be removed. The other levels will remain unchanged.
To reduce the administrative burden of the insured (contributing) units and protect the rights and interests of workers, the BLI will make proactive adjustments for the insured persons (workers) whose insurance salary of the labor/employment insurance or contribution wage of the labor pension fall on the level of NTD 27,470 and NTD 27,600 for full-time work. With effect from January 1, 2025, the amount shall be adjusted to NTD 28,590. Starting from January 1, 2025, the monthly insurance salary (contribution wage of the labor pension) of labor (employment) insurance will be directly adjusted to NTD 27,600 for those part-time workers with an insurance salary (contribution wage of the labor pension) of labor (employment) insurance of NTD 27,470, low-income members of an occupational union, people with a disability under sheltering employment, or insured persons trained in a vocational training institution. As for the insurance salary of labor occupational accident insurance, all insured persons with an insurance salary of NTD 27,470 and NTD 27,600 shall receive an adjustment to NTD 28,590 on the same day, considering the fact that the minimum insurance salary on the “Insured Salary Category Chart of Labor Occupational Accident Insurance” is defined as the minimum wage.
According to the BLI, the notices for the aforementioned proactive adjustments will be printed on the reverse side of the insurance premium payment bills for November 2024, which will be mailed to the insured (contributing) units before December 25, 2024, and announced on the e-service system of the BLI. The name lists of the insured persons (workers) with proactively adjusted insurance salaries will be printed on the “List of Insured Persons with Premium Changes this Month” (List of Labor Pension Contribution Wage) for January 2025 and mailed along with the Premium Bill (Contribution Wage Payment Notice) before February 25, 2025. Insured units administering online applications may visit the BLI’s e-service system for queries and downloads. The insured (contributing) units should carefully check the lists when received. If there is any discrepancy, please advise the BLI before the deadline for payment.
To facilitate the 2025 insurance premium deductions and labor pension collections for the insured (contribution) units, the “Table of Grades of Labor Insurance Salary”, “Insured Salary Category Chart of Labor Occupational Accident Insurance”, “Table of Total Insurance Premium for Ordinary Insurance of Labor Insurance and Employment Insurance Shared by the Insured Person and the Insured Unit” and the “Monthly Contribution Classification of Labor Pension” applicable from January 1, 2025, have all been updated. The BLI welcomes the public to go to "Public Service >
Tables and Forms Download" on its website to download the relevant materials. The public can also go to the "Public Service > Simplified Calculation >
Insurance Premium Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance" section to calculate the share of insurance premiums.