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Premium Sharing Ratio

Labor Insurance Premium Sharing Ratio
In general, premium sharing of worker, employer, and the government is adopted mostly in social insurance to lessen the burden of the insured person. The Labor Insurance Act had fixed different sharing ratio to each type of insured person.The employer may not change the sharing ratio or demand the insured person to pay the whole amount of premium according to his will.  As stipulated in Article 15 of the Labor Insurance Act, workers who employed by a fixed employer or receiving vocational training in vocational training institutes registered with the government or employers actually engaged in labor (referred to those listed in Subparagraph 1 ~ 6, Paragraph 1, Article 6 and Subparagraph 1 ~ 3, Paragraph 1, Article 8 of the Labor Insurance Act) need to pay 20% of the ordinary accident insurance premium), 70% by his/her employer, and the remaining 10% shall be paid by the central government. The premium of occupational injury shall be paid entirely by the employer.

Employment Insurance Premium Sharing Ratio
As stipulated in Article 40 of the Employment Insurance Law, employment insurance premium sharing shall be governed by the Labor Insurance Act and other relevant provisions.  Besides, as stipulated in Article 5 of the Employment Insurance Law, insured persons refer to those native workers employed by a fixed employer, 20% of the premium on employment insurance shall be paid by them, 70% by his/her employer, and the remaining 10% shall be paid by the central government.

【Example】
Example 1:
The monthly insurance salary of a foreign worker (except the foreign and mainland China spouses) employed in an ordinary firm is NT$36,300 (assuming the Occupational Accident Insurance premium rate of the insured unit is 0.13%):
Monthly amount of insurance premium to be paid by the foreign worker
= NT$36,300 × 10% × 20%
= NT$726 (Ordinary Accident Insurance Premium)

Monthly amount of insurance premium to be paid by the employer
= Ordinary Accident Insurance Premium + Occupational Accident Insurance Premium
= (NT$36,300 ×10% × 70%) + (NT$36,300 × 0.13% × 100%)
= NT$2,541 + NT$47 = NT$2,588

Example 2:
The monthly insurance salary of a foreign worker(except the foreign and mainland China spouses) employed in a short-term supplementary learning center is NT$43,900 (assuming the Occupational Accident Insurance premium rate of the short-term supplementary learning center is 0.12%, and it has voluntarily established the insured unit):
Monthly amount of insurance premium to be paid by the foreign worker
= NT$43,900 ×10% × 20%
= NT$878 (Ordinary Accident Insurance Premium)

Monthly amount of insurance premium to be paid by the employer
= Ordinary Accident Insurance Premium + Occupational Accident Insurance Premium
= (NT$43,900 ×10% × 70%) + (NT$43,900 × 0.12% × 100%)
= NT$3,073 + NT$53 = NT$3,126
Example 3:
The monthly insurance salary of a Taiwanese worker employed in an ordinary firm is NT$42,000 (assuming the Occupational Accident Insurance premium rate of the insured unit is 0.18%):
Monthly amount of insurance premium to be paid by the Taiwanese worker
= Ordinary Accident Insurance Premium + Employment Insurance Premium
= (NT$42,000 ×10% × 20%) + (NT$42,000 × 1% × 20%)
= NT$840 + NT$84 = NT$924

Monthly amount of insurance premium to be paid by the employer
= Ordinary Accident Insurance Premium + Occupational Accident Insurance Premium + Employment Insurance Premium
= (NT$42,000 ×10% × 70%) + (NT$42,000 × 0.18% × 100%) + (NT$42,000 × 1% × 70%)
= NT$2,940 + NT$76 + NT$294 = NT$3,310 

Last Update:2018-12-28
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