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Labor Insurance Premium Rate

Labor Insurance is divided into Ordinary Accident Insurance and Occupational Accident Insurance, insurance premium rate is as follows:

  • The ordinary insurance premium rate is 7.5% ~13% of the insured person's monthly insurance salary; the insurance premium rate was 7.5% when the amendments of this Act was promulgated and enforced on July 17, 2008, three years after the new regulation is enforced, the premium rate will be increased by 0.5%. Since then, 0.5% will be added to the insurance premium rate every year until the rate reaches 10%. From the year when the insurance premium rate reaches 10%, the rate will then be increased by 0.5% every two years until the rate reaches the upper limit of 13%. However, when the balance of the insurance fund is enough to pay the benefits for the next twenty years, the insurance premium rate will not be increased. The ordinary insurance premium rate for labor insurance shall be reduced by 1% with effect from the date the Employment Insurance Act was implemented, and the premium calculation shall be based on the insurance salary for the current month. The current premium rate is 10%.
  • Occupational Accident Insurance premium rate
    For the effective improvement of health and safety in the working place and to lower occupational disasters of workers, Labor Insurance adopts the industry-specific differential premium rates of occupational accident for the purpose of promoting the responsibilities of employers.

As stipulated in Paragraph 2 and Paragraph 3, Article 13 of the Labor Insurance Act, occupational accident insurance premium rate shall be determined according to the insured person's monthly insurance salary as well as the "Table of Categories of Occupations and Premium Rates Applicable for Occupational Accident Insurance".

From January 1, 2010 on, the occupational accident insurance premium rate is divided into two types which are Business Category Accident Premium and On and Off Duty Accident Premium. The occupational accident insurance rates hall be prescribed by the competent central authority, reported to the Executive Yuan for review and approval, and shall be adjusted at least once every three years.

  • The current On and Off Duty Accident Premium is 0.07%
  • Business Category Accident premium rates vary according to occupations, ranging from 0.04% to 0.89% of the insured person's monthly insurance salary.
    For the insured units that employ a certain number of employees, the Business Category Accident Premium rate in the former paragraph will use Experience rate schedule which is calculated and adjusted annually by the insurer using the percentage of the total amount of occupational accident insurance benefit paid in the former three years to the total payable amount of occupational accident insurance premium payable according to the following regulations:
    1. For those exceed 80% of the total payable amount of occupational accident insurance premium payable, 5% of the applicable business category of occupational accident insurance premium rate will be additionally charged for every 10% increase until the premium rate reaches the 40% upper limit.

    2. For those lower than 70% of the total payable amount of occupational accident insurance premium payable, 5% of the applicable business category of occupational accident insurance premium rate will be deducted for every 10% decrease.
     
Last Update:2018-12-28
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