In order to realize the spirit of occupational injury insurance by implementing the actual rate system in the occupational injury insurance of labor insurance, the government calculates and adjusts the occupation injury premium based on the percentage of total occupational injury premium paid by an individual unit on the total payable amount of occupational injury insurance payment at a certain period of time. This is to stimulate employers to attach importance to the improvement of labor safety and sanitary facilities, upgrade the quality of its working environment, and achieve the target of preventing and minimizing occurrence of occupational injury and protect labor safety.
As stipulated in Paragraph 2, Article 13 of the Labor Insurance Act, Enforcement Rules of the Actual Rates for Occupational Injury Insurance of Labor Insurance, and Letter No. Lao-pao-3-tzu-0910004347dated January 25, 2002 of the Council of Labor Affairs, the Executive Yuan, insured units that had an average of more than 70 insured employees commencing from July 1, 2005 till June 30, 2006 were already included in the applicable scope of 2007 enforcement of actual rate for occupational injury of labor insurance. According to the statistics made by this Bureau, there is a total of 9,270 companies, an increase of 59 companies compared with 2006. In which, there were 1,897 companies that should pay additional premium, 6,661 companies had a reduced premium, and no adjustment is made on 712 companies. Also, there are 898 companies that are no longer applicable for the 2006 actual rate in 2007.
Occupational injury insurance premium shall be collected from each insured unit applicable to the actual rate of occupational injury insurance commencing on January 1, 2007.