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7. Is monthly contribution wage calculated based on total salary, base salary or receivable salary? If there is a change to monthly contribution wage, what kind of forms should be filled out to report the adjustment?

  1. The regulations in Labor Standards Act indicate that all compensations received from work belong to wage so a Labor’s monthly salary income all should be included in calculating monthly contribution wage. Hence, the monthly contribution wage is not the base salary or the receivable salary after deducting the payment for Labor Insurance and National Health Insurance premiums.
  2. For workers whose wage is adjusted between February to July of the current year, the employer shall notify the Bureau of the monthly contribution wage after adjustment by the end of August of the current year; when the adjustment is made between August of the current year to January of the following year, notification to the Bureau shall be made by the end of February of the following year; All adjustments shall become effective from the first day of the following month after the notification.
  3. (1) For those who already participate in Labor Insurance and National Health Insurance, please fill out the "Insured Salary for Labor Insurance, Insured amount for National Health Insurance and Contribution Wage for Labor Pension 3 in 1 Adjustment form” to report the adjustment.

    (2) If the original contribution wage and adjusted contribution wage are both lower than the lowest grade (NT$11,100) of insurance salary of labor insurance, please fill out “Labor Pension Contribution Wage Adjustment Form” for processing.

    (3) If the labor only participates in Labor Pension program, please fill out the “Labor Pension Contribution Wage Adjustment Form” for processing.

    Note: If the contribution wage for part of the staff in a unit is adjusted to be lower than NT$45,800 and for the other part is adjusted above NT$45,800, the unit only need to fill out "Labor Insurance, National Health Insurance and Labor Pension 3 in 1 wage adjustment Form” for processing, there is no need to fill out the forms separately.
Last Update:2019-08-06