Before hiring any employee, a business entity cannot file for the labor (employment) insurance or the labor pension account opening formalities alone.
As regulated, of companies, businesses hiring employees over 5 people or more are considered the mandatory insurance subscription entities for the labor insurance and the employment insurance, the employer shall declare an employee to join in the insurance on the day an employee reports to duty; of companies, business hiring employees less five 5 people, or their industry nature do not fall under enterprise entities within the scope of the mandatory insurance subscription under the labor insurance, and regardless not being the labor insurance’s mandatory insurance subscription entities, they may still declare the employee to join in the labor insurance through the means of voluntary subscription, and if unwilling to join the labor insurance, as long as hiring one employee, it is still required to file for the participation of the employment insurance. Moreover, when an enterprise entity hires local workers applicable under the Labor Standards Act (regardless the number of workers hired), then these workers would fall under the mandatory remittance allocation subjects under the new labor pension system, and the employer shall allocate and remit the labor pension for them.
Based on the foresaid regulation, with the timing of the insurance subscription being the day in which an employee reports to duty, thus a new company, before hiring any employee, is unable to independently file for setting up an insurance subscription (remittance allocation) entity. Furthermore, a new company, where there is only one director and has yet hired any employees, is able to set up an insurance subscription entity independent for the director to join in the labor insurance.
Please have an employee fill out the labor insurance, health insurance, the labor pension 3-in-1’s "insurance subscription (remittance allocation) entity application form” and “insurance subscription application form, on the day reporting to duty, to concurrently file with the Bureau of Labor Insurance to set up the insurance subscription (remittance allocation) entity, and file for the employee’s insurance subscription (remittance allocation).
Of a new company that falls under the mandatory insurance subscription (remittance allocation) entity for the labor insurance and the employment insurance, please have the employee fill out 2 copies each of the labor insurance, health insurance, and the labor pension 3-in-1’s “insurance subscription (remittance allocation) entity application form” and “insurance subscription application form”, and also include a photocopy of the credential document (such as relevant company or factory registration proof of documentation, or a commercial registration proof of documentation and so forth) issued by competent government authorities in charge of a specific industry, and two photocopies each of the director’s uniformed identification card, front and back, which are to be mailed to (forwarded to) the Bureau of Labor Insurance to file for the account opening and the employee’s insurance subscription formalities, where an entity’s new inception and the insured’s insurance validity is to begin on the day in which the forms are delivered or mailed to the Bureau of Labor Insurance.
A new company, when falling under a voluntary insurance subscription entity, may still follow the foresaid means to declare its employees to participate in the labor insurance, and when unwilling to join in the labor insurance, the company is to declare its employee to participate in the employment insurance and allocate the employee’s retirement pension as regulated by filling out the insurance, labor pension 2-in-1’s insurance subscription (remittance allocation) entity application form and the insurance subscription from, and also include the foresaid entity’s relevant credential documents and photocopies of the director’s uniformed identification card, front and back, which along with one copy each of the “labor insurance’s insurance subscription (remittance allocation) entity’s authorized interbank account transfer for paying the Bureau of Labor Insurance’s insurance premiums and/or the labor pension agreement” by mail or courier service to the Bureau of Labor Insurance to file for the entity account-opening formalities.
Enterprise entities that already hire employees before relevant credential documents are approved and issued may submit a photocopy of the proof of the uniformed commercial invoice purchase to first file for the insurance subscription and allocated and labor pension, and retroactively resubmit a photocopy of relevant credential documents when issued to the Bureau of Labor Insurance, and when unable to file for the industry and commerce registration to not able to obtain a taxpayer ID number with the tax agency as required by law, an entity may also present a photocopy of the taxpayer ID notice or the value-added tax notice approved by the tax agency to file for the insurance subscription and allocate the labor pension.