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Enforcement Rules of the Employment Insurance Act

Promulgated on January 1, 2003
Amended on February 22, 2006
Amended on February 27, 2009
Amended on April 29, 2009
Amended on July 11, 2012
Amended on July 26, 2013
Amended on May 14, 2015
Amended on May 26, 2017
Amended on March 21, 2018

Article 1
Procedures herein are defined pursuant to Article 43 of Employment Insurance Act (hereinafter referred to as the Act).
 
Article 2
Affairs of the Employment Insurance (hereinafter referred to as the Insurance), pursuant to Paragraph 1 Article 3 of the Act, shall be supervised by the Central Competent Authority, which shall supervise the following items:
  1.  Items of the annual Insurance work plan and examination of the annual general report.
  2. Items of the annual Insurance budget and examination of the budget.
  3. Items of management of the Insurance fund and examination of its use.
  4. Other items relating to supervision of the Insurance.
 If necessary, during examination of the above items of supervision by the Central Competent Authority, academics, experts, and other relevant representatives shall be invited to attend.
 
Article 3
The Insurer and the Bureau of Labor Funds (hereinafter referred to as the BLF) shall each send the below documents to the Central Competent Authority for furutre reference:
  1.  Insured establishments, the number of insured persons, and insurance salary statistical tables.
  2. Insurance payments statistical table.
  3. Insurance income and expenditure accounting tables.
  4. Insurance fund use status table.
Article 4(Deleted)
  
Article 5

When the insured person and the insured establishment dispute any of the items listed below in a case ratified by the Insurer, pursuant to Paragraph 2, Article 3 of the Act, an application for examination should be made to the Central Competent Authority:
  1.  Items relating to qualification of the insured person or qualification for insurance.
  2. Items relating to the insured person’s insurance salary or annual salary.
  3. Items relating to insurance premium or penalties.
  4. Items relating to insurance benefits.
  5. Items relating to other insurance rights and benefits.
Persons applying for examination of the above items, within sixty days of receipt of the Insurer’s written notification of ratification, should fill out an application form for examination of employment insurance disputed items, and append relevant documentation for the Insurer to apply to the Central Competent Authority for examination.
Applicants for examination of preceding paragraph should apply to the Regulations of the Settlement for Labor Insurance Disputes.
 
Article 6
For an insured person who qualifies under Paragraph 1, Article 5 of the Act, who does not participate in labor insurance, the insured establishment should pay his insurance premium by automatic transfer through a financial institution recognized by the insurer. The payment will be automatically transferred at the end of the following month.
 
Article 7
A laborer referred to in Paragraph 2, Article 6 of the Act who already participates in the labor insurance before the Act comes into effect, pursuant to Paragraph 1, Article 5 of the Act should be a laborer who participates in the Insurance and had participated in labor insurance before the Act was promulgated.
 
Article 8
Pursuant to Paragraph 3, Article 6 of the Act, when a laborer registered at an insured establishment applies for participation in the Insurance, the laborer should, except for those using the online application system provided by the government agencies (institutions), complete an insurance application form and an extended coverage application form, submit both to the Insurer, and attach a photocopy of the front and reverse sides of the responsible person’s national identity card and photocopies of the following related documentation from the relevant industrial competent authority:
  1.  A factory should submit photocopies of the factory certificate of registration, or other establishment permit related documentation.
  2. A mineral mine should submit the mine registration certificate, and mine extraction or exploration license.
  3. A salt mine, cereal crop farm, livestock farm, tree plantation, and tea plantation should submit certificate of registration.
  4. A transportation business should submit the transportation business permit or other relevant documented proof.
  5. A public utility business should submit the business license or other relevant documented proof.
  6. A company should submit documented proof of registration of the company or documented proof of business registration.
  7. A news industry, cultural industry, charity industry, cooperative industry, vocational training establishment, or any other professional persons’ group should submit documented proof of establishment or the certificate of registration.
  8. Any other industry should submit the professional license or other relevant documented proof of registration or ratification.
An insured establishment unable to produce any of the required documentation above should submit a withholding agent establishment (or amendment) registration application form ratified by the tax assessment authority, or use the unified invoice purchase certificate to complete the insurance participation procedures.
 
Article 8-1
When insured units enroll the labor defined in Subparagraph 2, Paragraph 1, Article 5 of the Act in this insurance, except following the regulations in previous articles, they should also enclose the copies of those labors' proof of residency in this country; if, according to laws, the labors need the approvals from central competent authority or related business competent authority to work, they should enclose the copies of the work permits. 
The national identification cards regulation referred to in the Act for the insured persons in previous paragraph could be replaced by the country's residence permit.
 
Article 8-2
The foreign nationals, Mainland Chinese citizens, Hong Kong citizens or Macao citizens married to an ROC citizen and have acquired legal residency to work in the ROC prescribed in Subparagraph 2, Paragraph 1, Article 5 of the Act, if approved by the competent authority to continue residing in the ROC after divorce or the decease of their spouses, should participate in the Employment Insurance pursuant to the Act.
 
Article 9
An insured establishment defined in Paragraph 3, Article 6 of the Act, in the event of any of the circumstances below should fill out an Insured Establishment Item Amendment Application Form within 30 days of the occurrence of the event, attach photocopies of relevant documentation, and submit them to the Insurer for amendment:
  1.  The name, address, or contact address of the insured establishment changes.
  2. The person responsible for the insured establishment changes.
In the event that an insured establishment did not apply for amendments according to the procedures listed in the previous paragraph, the insurer may make the amendments according to the registered information from relevant authorities.
 
Article 10
When the name, date of birth, or national identity card number of an insured person defined in Paragraph 3, Article 6 of the Act changes or is incorrect, the insured establishment should fill out an Insured Person Item Amendment Application Form, attach a photocopy of the front and reverse sides of the national identity card or other relevant documentation, and submit them to the Insurer for amendment.
 
Article 11
An insured establishment should prepare the employee roster, record of work attendance, and annual salary bookkeeping for inspection by the competent authority, the insurer, and the public employment service institution pursuant to Article 7 regulations of the Act, and keep them on record for five years after the insured person leaves the establishment.The above employee roster record includes the following items:
  1.  Name, sex, date of birth, place of domicile (residence), and national identity card number.
  2. Starting date of employment.
  3. Type of work.
  4. Work hours and pay.
  5. Time off for injury, illness, and sabbatical.
Article 12
When insured person claims the unemployment benefit, early reemployment allowance, vocation training living allowance or parental leave allowance defined in Subparagraph 1 to Subparagraph 4, Paragraph 1, Article 10 of the Act, and has been examined and granted by the insurer, the benefits will be wired by the insurer to the insured persons' personal account in domestic financial institutions appointed by the insured person.
 
Article 12-1
Interest that should be added in overdue allowance prescribed in Article 22-1 herein 
shall be based on fixed interest rate on January 1st every year for a one-year postal saving time deposit, calculated in NT dollars per day, and NT dollars below 0.1 shall be rounded. The preceding required expenses shall be prepared for public budget by the insurer.
 
Article 13
When an insured person claims unemployment benefit according to Subparagraph 1, Paragraph 1, Article 11 of the Act should prepare the following documents:
  1.  Unemployment status examination (confirmation), unemployment benefits application form and benefit receipt.
  2. Employment separation certificate or proof of fix term contract.
  3. National identification card or the copy of other identification proof.
  4. A copy of the insured's personal bank passbook with any domestic financial institution. This is not required, however, if the account for payment is the same as the one for vocational training living allowances.
  5. For those with physical or mental disabilities, a certificate of physical or mental disability issued by social welfare administrative authority should also be enclosed.
  6. If there is any dependent, the following documents shall also be enclosed: 
    (1) A copy of the household registration book of the dependents or the copy of other identification proof documents. 
    (2) For those whose children are physically or mentally disabled, a certificate of physical or mental disability issued by social welfare administrative authority should also be enclosed.
Article 14
An insured person applying for the early reemployment incentive according to Subparagraph 2, Paragraph 1 of Article 11 of this Act shall provide the following documents:
  1.  Early Reemployment Incentive Application Form and benefit receipt.
  2. A photocopy of a passbook issued by a domestic financial institution, which should be in the name of the insured. This is not required, however, if the account for the incentive payment is the same as the one for unemployment benefit payment.
Article 14-1
Individuals qualified for the early reemployment incentive prescribed in Subparagraph 2, Paragraph 1, Article 11 of the Act shall not include those who are also described in Paragraph 2 and had an involuntary separation from work but have been reemployed by the original insured establishment and participated in this insurance program before the expiration of the period for unemployment payment.
 
Article 14-2
According to Subparagraph 2, Paragraph 1, Article 11 of the Act, insured persons who have enrolled in the employment insurance program for at least three months will be ineligible to include the period while receiving unemployment benefits into the total insurance period.
 
Article 15
The insured person who wish to claim vocation training living allowance according to Subparagraph 3, Paragraph 1, Article 11 of the Act shall prepare the following documents:
  1.  Vocational Training Living Allowance application form and benefit receipt.
  2. Employment separation certificate.
  3. National identification card or the copy of other identification proof.
  4. A copy of the insured's personal bank passbook with any domestic financial institution. This is not required, however, if the account for payment is the same as the one for vocational training living allowances.
  5. If there is any dependent, the following documents shall also be enclosed: 
    (1) A copy of the household registration book of the dependents or the copy of other identification proof documents. 
    (2) For those whose children are physically or mentally disabled, a certificate of physical or mental disability issued by social welfare administrative authority should also be enclosed.
Article 16
Full-time vocational training defined in Subparagraph 3, Paragraph 1, Article 11 of the Act must meet the following requirements:
  1.  The period of vocational training must be at least one month.
  2. There must be at least four training classes a week.
  3. Each training class must be at least four hours during the day.
  4. The total hours of training classes must be at least 100 a month.
Article 16-1
The insured person who wishes to claim parental leave allowance according to Subparagraph 4, Paragraph 1, Article 11 of the Act shall prepare the following documents:
  1.  Parental leave allowance application form and benefit receipt.
  2. A copy of the household registration book for the insured person and his/her children.
  3. Proof or Certificate of parental leave without payment.
  4. A copy of the insured's personal bank passbook with any domestic financial institution.
Article 17
The funds for the central competent authority to administer in Paragraph 3, Article 12 of the Act shall be paid according to the financial budget every six months, and if there is a resulting administrative surplus, this should be returned following the annual balance of accounts; the amount of funds should be calculated based on the insurance premium income figure in the officially approved budget.
 
Article 18  (Deleted)

Article 19

The vocational training living allowance in Paragraph 1, Article 19 of the Act should be calculated and issued according to the actual time the applicant starts and finishes training, with 30 days being equivalent to one month
  1.  A person who has received 30 hours training in at least 10 days will be issued half the monthly allowance.
  2. A person who has received 60 hours training in at least 20 days will be issued the monthly allowance.
 The monthly allowance mentioned in the preceding paragraph shall be paid at the end of each month.
 
Article 19-1
For those whose benefits or allowances claimed in the same period by the dependents according to the regulation in Article 19-1 of this Act or already apply for extra benefit or allowance by other insured persons, no extra benefit or allowance would be issued.
 
Article 19-2
The parental leave allowance prescribed in Paragraph 1, Article 19-2 of the Act shall be calculated starting from the date the parental leave takes effect until the date the leave is due. In the event that the insured person resumes work early, it shall be calculated until the day before the insured person resumes work.
 
 The allowance prescribed in the preceding paragraph shall be remitted at the first of each month. For the part falling shorter than a month, the amount shall be paid by a month.
 
Article 19-3
If a labor dispute occurs due to resignation, the insured person who applies for unemployment benefits according to Paragraph 1, Article 23 of the Act must present at least one of the following documents:
  1. A copy of the document showing the acceptance of labor dispute mediation.
  2. A copy of the document showing the acceptance of labor dispute arbitration.
  3. A copy of documents relating to the legal procedures as a result of labor dispute.
Insured person should submit the documents to the public employment service institution or the insurer for review within fifteen (15) days after receipt of labor dispute mediation record, arbitration award, or the final ruling of the court.
 
Article 20
When an insured person, pursuant to Paragraph 1, Article 25, the Act, registers to seek employment at a public employment service institution, he should declare his usual place of residence.
 
Article 21
When an applicant submits his employment and non-return cards, pursuant to Paragraph 1, Article 27 of the Act, or when an insured person claiming unemployment benefit notifies the public employment service institution of his reemployment, pursuant to Article 32 regulations of the Act, this should be submitted in person or sent via registered mail.
 
Article 22
If the insured person apply for unemployment benefit or vocational training living allowance according to this Act but his/her insured unit does not complete the insurance withdrawal procedure for the insured person according to the regulations, the insurer could directly terminate the insurance coverage from the date the insured person resigned and issue the benefits or allowances.
 
Article 23
A record of seeking employment defined in Article 20 of the Act contains the following:
  1.  Name, address, telephone number, and contact person of the establishment.
  2. Job description.
  3. Date.
  4. Record of work seeking activities.
The aforementioned record of work seeking activities shall be the employment status of the insured within 30 days before the insured applies for unemployment reconfirmation. 
 
Article 24
The Insurance, pursuant to Article 42 regulations of the Act, is exempt from the following taxes and duties:
  1.  Any written agreements used by the Insurer, the BLF and the insured establishment in administering the Insurance are exempt from payment of stamp duty.
  2. Insurance premium, penalties on overdue insurance premiums and resulting income from administration of forced auction of valuables, fund investment returns, and other miscellaneous income collected by the Insurer and the BLF in administering the Insurance is exempt from business tax and income tax.
  3. Housing, equipment, and insurance benefits claimed by insured persons which are used by the Insurer and the BLF in administering the Insurance, pursuant to regulations of the relevant tax laws are exempt from taxation.
Article 24-1
Shall the labor wish to institute a lawsuit for the impact to his/her insurance payment due to employer's violation to the Act in insurance enrollment or enroll the insured person with inaccurate insured salary, he/she could apply for legal assistance to Central Competent Authority. 
For the legal assistance service mentioned above, the Central competent authority could authorize private organization for providing such service.
 
Article 25
The standard forms required by the regulations of the Act and the Enforcement Rules herein shall be determined by the Insurer.
 
Article 26
The Enforcement Rules shall be effective from January 1, 2003.
 
 
Last Update:2019-01-22
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