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1. Who should participate in the Employment Insurance Program?

  1. Employed laborers, including ROC nationals as well as any foreign, Mainland Chinese, Hong Kong or Macau citizens married to ROC nationals, should participate in the Employment Insurance Program through their employers.

    Employment insurance is a compulsory social insurance program. All employed laborers over 15 and under 65, including ROC nationals as well as foreign, Mainland Chinese, Hong Kong or Macau citizens married to an ROC national and lawfully working in Taiwan, should participate in the program as an insured person through his/her employer or the organization for which he/she is working. In other words, employers and foreign workers (except foreign, Mainland Chinese, Hong Kong or Macau citizens who are spouses of R.OC nationals and are lawfully working in Taiwan) shall not participate in the employment insurance program.

  2. Aside from employers and foreign workers, individuals defined by the three following categories are also ineligible to enroll in the employment insurance program:

    1. An employee who is required by law to join the Civil Servant and Teacher Insurance or Military Personnel Insurance programs.
    2. An employee who is already covered by Labor Insurance Old-Age Benefits or Civil Servant and Teacher Pension Benefits.
    3. An employee employed by an organization or employer legally exempt from business registration and business tax or legally exempt from business registration and not required to provide uniform invoices as proof of purchase.
Last Update:2018-11-27
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