For workers who are above 15 years old and below 65 years old and meet the following criteria should participate in this employment insurance with their employers or the organizations or institutions for which they belonged to as the insured units:
- Hold the nationality of the Republic of China.
- Foreigners, people in Mainland China area, and resident of Hong Kong or Macau who get married with nationals whose household are registered in the territory of the Republic of China and have obtained residence to work and stay in Taiwan region.
- According to Article 25 of the amended Act for the Recruitment and Employment of Foreign Professionals, which will take effect on January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals who are employed to work in Taiwan and granted permanent residency by the National Immigration Agency of the Ministry of the Interior will be governed by the Employment Insurance Act, unless otherwise provided in the Act for the Recruitment and Employment of Foreign Professionals. Therefore, starting from January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals with Alien Permanent Resident Certificate (APRC) will fall under the Employment Insurance Act and their employers must declare their enrollment in the employment insurance program.
Should the people listed above have one of the following conditions, they shall not participate in this labor insurance:
- People who have already participated in civil servant and teacher insurance or military personnel insurance according to the laws.
- People who have received old age benefit of the labor insurance or pension payment of the civil servant and teacher insurance.
- People who are hired by employers or organizations which do not need to register with competent authority and do not need to pay tax or do not have a purchasing certificate for Uniform Invoice.