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  1. Table of Insurance Premium Shared
    1. For employed national workers, or foreign and mainland China spouses of the national workers who are employed to work legally in Taiwan, who are above 15 years old and below 65 year old, should join the employment insurance as insured person with the insured unit.

      The labor and employment insurance premium of a worker who joins the labor insurance and should also join the employment insurance shall be paid simultaneously.
      • Table of Total Insurance Premium for Ordinary Insurance of Labor Insurance and Employment Insurance Shared by the Insured Person and the Insured Unit (Regarding table, please find the bottom of the web page for inquiries)
    2. Workers who are not covered under employment insurance, for example the employers, foreign workers (except the foreign and mainland China spouses), workers who are above 65 years old or below 15 years old, or have already received government subsidies, or have enrolled in labor insurance, only the labor insurance premium would be collected.
      • Table of Ordinary Insurance Premium of Labor Insurance Shared by the Insured Person and the Insured Unit (Regarding table, please find the bottom of the web page for inquiries)
    3. An employed worker who had joined the employment insurance, whose employer or institution to which he/she belonged employed less than 5 workers, or whose business is not under the compulsory insurance coverage of labor insurance and did not join the labor insurance, shall only pay for the employment insurance premium.
      • Table of Employment Insurance Premium Shared by the Insured Person and the Insured Unit (Regarding table, please find the bottom of the web page for inquiries)
For Table of Business Category and Premium Applicable for the Labor Occupational Accident Insurance, please refere to Public Service>Tables and Forms Download>Labor Occupational Accident Insurance and Protection>Insured Salary Category Chart and Premium>Table of Business Category and Premium Applicable for the Labor Occupational Accident Insurance
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Last Update:2025-11-26
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