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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.

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:
Monthly amount of labor insurance premium to be paid by the foreign worker
= NT$36,300 × 10.5% × 20%
= NT$762 (Labor Insurance Premium)

Monthly amount of labor insurance premium to be paid by the employer
= (NT$36,300 ×10.5% × 70%) 
= NT$2,668

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 short-term supplementary learning center has voluntarily established the insured unit):
Monthly amount of labor insurance premium to be paid by the foreign worker
= NT$43,900 ×10.5% × 20%
= NT$922 (Labor Insurance Premium)

Monthly amount of insurance premium to be paid by the employer
= (NT$43,900 ×10.5% × 70%)
= NT$3,227

Example 3:
The monthly insurance salary of a Taiwanese worker employed in an ordinary firm is NT$42,000:
Monthly amount of labor insurance premium to be paid by the Taiwanese worker
= Labor Insurance Premium + Employment Insurance Premium
= (NT$42,000 ×10.5% × 20%) + (NT$42,000 × 1% × 20%)
= NT$882 + NT$84 = NT$966

Monthly amount of labor insurance premium to be paid by the employer
= Labor Insurance Premium+ Employment Insurance Premium
= (NT$42,000 ×10.5% × 70%) + (NT$42,000 × 1% × 70%)
= NT$3,087 + NT$294 = NT$3,381

Labor Occupational Accident Insurance Premium Sharing Ratio

Type General employed workers, personnel participating in vocational training, employers that actually engaged in labor works Members of occupational unions Class A members of the fishermen’s associations The foreign national seafarers who are members of the National Chinese Seamen’s Union or Master Mariners Association
Insured 0% 60% 20% 80%
Insured Unit 100% - - -
Government subsidy 0% 40% 80% 20%
Last Update:2022-09-15
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