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Public Service

37. How does one report the labor insurance salary of part-time and short-term workers?


  1. Part-time employees refer to employees who work for a shorter duration compared with general full-time workers and are appointed by their employer to work at certain time and are under employment status in a whole month. They shall be insured for a whole month, and their monthly insurance salary shall be reported according to their total monthly salary and the Table of Grades of Labor Insurance Salary. Please provide a remark on the insurance enrollment form as a "part-time worker." If the monthly salary is less than the lower limit of the part-time employee's insurance salary (NT$11,100), then please report the insurance salary according to the Table of Monthly Contributions for Labor Pension.

    For example, a part-time employee works five shifts per week, each shift lasting 4 hours. The worker earns NT$115 per hour and receives a monthly salary of NT$9,200. When reporting the worker's monthly insurance, please fill in the worker's monthly insurance salary as NT$9,200 and provide a remark on the insurance form as a "part-time employee." When handling the worker's insurance, the Bureau shall automatically grade the worker's monthly labor pension contribution wage under the category of NT$9,900, and the worker's monthly insurance salary under the category of NT$11,100, and charge a full-month of insurance premium.
  2. Short-term workers refer to employees who are not employed for a whole month and work irregularly (e.g., hired to work for short duration), please enroll the worker in labor insurance on the day the worker arrives at work and terminate the worker's insurance on the day of resignation, and use the monthly salary for same-level employees in the same job to report the worker's insurance salary.
Last Update:2019-01-18