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16. How can an employer report an adjustment of contribution wage? When will the adjustment become effective? How can a laborer with an unstable monthly salary report one's adjustment to monthly contribution wage? When adjusting my monthly contribution wage, must my monthly insurance salary for labor insurance be adjusted simultaneously?

  1. If there is a change to monthly contribution wage, a business unit could report the adjustment monthly or quarterly to match its current status. However, in accordance with the Labor Pension Act, in order to make the business unit operate this more conveniently, there is a regulation that if the laborer's salary is adjusted from February to July of the year, the laborer's employer or belonged unit shall notify the Bureau of Labor Insurance the adjusted monthly contribution wage by the end of August of the year. If the salary adjustment is done between August of the year to the January of next year, the collectible unit should notify the Bureau by the end of February of the next year. The adjustment becomes effective from the first day of the next month after the adjusted contribution wage adjustment table is mailed (using the post mark of the original sending post office as reference date) or delivered to the Bureau of Labor Insurance (using the document receiving seal as reference date).
  2. If the month salary for a worker is unstable, then when reporting the adjustment to contribution wage, the latest 3 months' average will be used. For example, a unit reports one of its salary unstable worker's adjustment to monthly contribution wage on August 20, the unit should use the worker's average salary from May, June, and July and the adjustment will become effective from September 1.
Last Update:2019-08-06