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.
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.