The minimum wage is being increased to NT$19,047 per month as of April 1, 2013. Starting from this date, with the exception of certain categories of workers paid by the hour, workers aged 16 or over in full-time employment may not have a monthly wage of less than NT$19,047. Those persons who, pursuant to the current Labor Pension Table of Grades of Monthly Contribution Salary, are classed as having a total monthly wage of NT$19,047 will be considered to have a monthly salary of NT$19,200 for Labor Pension monthly contribution reporting purposes.
Starting from April 1, 2013, where a contribution-paying unit reports the payment of Labor Pension contributions or adjustment of the Monthly Contribution Salary with respect to a full-time employee aged 16 or over (excluding certain categories of worker paid by the hour), if the reported Monthly Contribution Salary is less than NT$19,200, the Bureau of Labor Insurance will adjust this figure to NT$19,200 as of the date of contribution payment or the effective date of adjustment; no additional notification will be given. Where a contribution-paying unit employs workers paid by the hour, this must be clearly specified, otherwise the Monthly Contribution Salary for the individual in question may not be less than NT$19,200.
In addition, where a contribution-paying unit has an employee aged 16 or over (excluding certain categories of worker paid by the hour) with an original Monthly Contribution Salary of NT$18,780, as of April 1, 2013 the Bureau of Labor Insurance will adjust the Monthly Contribution Salary to NT$19,200, and from that date onwards the employee’s Labor Pension will be calculated based on a Monthly Contribution Salary of NT$19,200. Details of the adjustment Monthly Contribution Salary will be printed on the Labor Pension Calculation List attached to the April 2013 Labor Pension Contribution Payment Slip (to be sent out on May 25, 2013). This information should be checked by the contribution-paying unit as soon as possible, and any inconsistencies reported prior to the end of the contribution payment period.
If, in the future, any alterations are made to the Labor Pension Table of Grades of Monthly Contribution Salary this will be announced on the Bureau of Labor Insurance website; at such time, contribution-paying units will be asked to submit reports according to the stipulations of the revised Table, and to adjust the Monthly Contribution Salary of the insured persons attached to that insured unit accordingly.