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The government of the Republic of China established its labor insurance program in March 1950, which is the first compulsory social insurance program. Subsequently, the Craft Workers' Insurance Program was carried out in 1951, and the Fishermen's Insurance in 1953. However, the Government promulgated the Labor Insurance Act until 1958 and put it into effect in 1960. In the meantime, all the three separate programs were nullified. The Act was amended in 1968, 1973, 1979, 1988, 1995, 2000, 2001, 2003, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2021 for the purposes of expanding its coverage to more laborers, offering better protection, and providing more generous benefits. Thus, the function of the Program has been successfully promoted. Since 1995 medical care for common accidents has been provided by the National Health Program. Due to the cooperation and support of the majority of employers and employees of various industries during the past forty years, the results of the Program have been quite encouraging. The success of the Program has effectively helped the Government carry out its economic development plan, resulting in a rapid economic growth, which is well known worldwide. As a consequence, more laborers are covered by the program with more benefits.

In order to build up a complete labor insurance pension protection system and offer the insured person or insured person’s dependents long term living care, the government considers the opinions of workers from all walks of life, takes Taiwan's unique economic and social situation into consideration, and learns from the experience of advanced countries in the implementation of pension systems to plan disability, old-age and survivor’s pension system, and the system has come into force on January 1, 2009. Before that, the labor insurance offered cash benefits that included: maternity, injury or sickness, disability, old-age and death benefits. After the implementation of labor insurance pension program, monthly pension approach for claiming disability, old-age and death benefits have been added ,which are “old-age pension benefits”, “disability pension benefits” and “survivor pension benefits”. Through the implementation of the labor insurance pension scheme, laborers will obtain more complete labor insurance protection.

Occupational Accident Insurance and Protection Act” was implemented on May 1, 2022. The occupational accident insurance program has been separated from the labor insurance. When occupational accidents oc-cur after the implementation of the Act, the Act will provide medical care benefits, injury/sickness benefits, permanent disability benefits, survivor benefits and disappearance benefits. The workers are offered elevated benefit level as well as additional benefit items. Furthermore, if a worker is hired by an employer but has not been enrolled, he/she will still be entitled to claim the relevant benefits. Considering the long incubation period of certain occupational diseases, the Occupational Accident Insurance Act also offers subsidies and allowances to protect the rights and interests of the workers who had been engaged in specific harmful works during the valid period of the insurance but were diagnosed of occupational diseases after termination of the employment and the insurance coverage. Care subsidy is provided to reduce the financial burdens of the workers suffering from occupational accidents. For some of the workers who have not been enrolled in the occupational accident insurance, subsidies for un-enrolled workers will be granted as well.

Last Update:2022-10-17