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The Newly-Amended "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance" by the Council of Labor Affairs Shall Be Implemented on January 1, 2013

The occupational accident insurance premium rate under the labor insurance system is calculated based on the monthly salary of the insured for the current month, according to the regulations stipulated in the "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance". According to Article 13, Paragraph 3 of the Labor Insurance Act, the "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance" shall be adjusted once in every three years. The existing table was implemented on January 1, 2010 and is due for review by December 31, 2012.

The newly amended "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance" was promulgated by the Council of Labor Affairs, Executive Yuan on October 18, 2012 under reference Lao-Bao-3-Tze-1010140428 and shall be implemented on January 1, 2013. A single premium rate shall be applied to all on/off duty accident insurance, which has been raised from 0.05% to 0.06% in the amended version. Instead of the 16 major categories and 61 business categories in the original table, the amended table now includes 19 major categories and 55 business categories. The highest premium rate for occupational accident insurance is 1.06% (water transportation industry), the lowest being 0.09% (financial intermediation; insurance; securities, futures and other financial services; and other R&D services). The average premium rate for all business categories is 0.22%.

The Merit Rate System shall be applied to the occupational accident insurance. The purpose is to encourage employers to pay sufficient attention to labor safety and health, improve the quality of working environment, so as to prevent and reduce occupational accidents. The "2013 Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance" shall be applicable to all insured units with at least 70 (inclusive) insured employees during the period of July 1, 2011 to June 30, 2012. The occupational accident insurance premium rate for the business category, furthermore, shall be adjusted based on the percentage of the total occupational accident claim against the total occupational accident premium payable during the period of 2009 to 2011. The total occupational accident premium rate for the business category for 2013, therefore, shall be the sum of the adjusted business category accident premium rate and the on/off duty accident premium rate, which is 0.06%.
 

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Last Update:2013-06-25
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