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Business Topic

Premium Rates

The ordinary insurance premium rate is 7.5% ~13% of the insured person's monthly insurance salary; the insurance premium rate was 7.5% when the amendments of this Act was promulgated and enforced on July 17, 2008, three years after the new regulation is enforced, the premium rate will be increased by 0.5%. Since then, 0.5% will be added to the insurance premium rate every year until the rate reaches 10%. From the year when the insurance premium rate reaches 10%, the rate will then be increased by 0.5% every two years until the rate reaches the upper limit of 13%. However, when the balance of the insurance fund is enough to pay the benefits for the next twenty years, the insurance premium rate will not be increased. The ordinary insurance premium rate for labor insurance shall be reduced by 1% with effect from the date the Employment Insurance Act was implemented, and the premium calculation shall be based on the insurance salary for the current month. The current premium rate is 10%.

The current On and Off Duty Accident Premium is 0.07%,and Business Category Accident premium rates vary according to occupations, ranging from 0.04% to 0.89% of the insured person's monthly insurance salary, as stipulated in the "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance" implemented from January 1st 2016, which is adjusted at least once every three year.

Since the Experience Rate System of Occupational Accident Insurance was implemented in 1996, an insured unit with more than one hundred employees shall pay premium at a rate which is readjusted every year pursuant to the increase or decrease of occupational accident benefits claimed by the insured unit. The application range extended to insured units with more than seventy employees from 2003.

Last Update:2019-09-10
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