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Business Topic


  1. Premium Rates
    The central competent authority will set the employment insurance premium rate at 1%-2% of the insured person's current monthly insurance salary, and report it to the Executive Yuan for approval. The rate is set as 1% when the insurance is launched; therefore, at present the insurance premium of employment insurance is leveled by 1% of the insured person's current monthly insurance salary.
    Before the Act is enforced, the ordinary insurance premium rate for an insured person covered by unemployment benefit of labor insurance is 12% (including the premium rate of unemployment benefit, 1%). But since the Act is enforced, unemployment benefit is included in the coverage of employment insurance. Therefore, the ordinary insurance premium rate of labor insurance is reduced to 11% since the Act is enforced. For the insured persons in an insured unit who have joined the labor insurance program and to whom employment insurance is applicable, both labor insurance premium and employment insurance premium shall be leveled simultaneously. As for the insured persons of labor insurance to whom employment insurance is not applicable, only the labor insurance premium shall be levied. For the companies or firms that employ less than 5 persons and the units that are not forced to joint the Labor Insurance program, employment insurance premium shall be levied since the day of joining the employment insurance program.
  2. Premium Sharing
    According to Article 40 of the Employment Insurance Act, the insured person pays 20%of the premium, 70% by the insured unit, and 10% by the government.
Last Update:2022-12-30