The Bureau of Labor Insurance will automatically adjust workers’ labor and employment insurance salaries, and their labor pension contribution wages if the amount is found to be lower than the taxed salary.
In order to protect the workers’ labor, employment insurance, and labor pension rights and benefits, the Bureau of Labor Insurance (hereinafter referred to as BLI) has used the 2015 taxed salary data to check against workers’ insurance salaries (labor and employment insurance) and their labor pension contribution wages and made adjustments in batches to the insureds' (workers) insurance salaries and contribution wages under each insured (contribution) unit if it was found lower than the taxed salary. The BLI has informed more than 40,000 insured units of the labor and employment insurance regarding this adjustment, and the number of workers adjusted is over 150,000. The amount of additional insurance premium per month is estimated to exceed NT$ 60 million. The BLI has also informed more than 40,000 labor pension contribution units about this adjustment, with over 190,000 workers affected. The estimated increase of labor pension contribution per month is around NT$ 90 million. The BLI will send out a notification and register regarding this adjustment at the end of June and the end of July respectively, and the payable premium for labor insurance, employment insurance, and labor pension contribution will be calculated based on the adjusted figure, becoming effective from 1 July 2016 and 1 August 2016.
According to the BLI, through the help from the Ministry of Finance it was able to obtain the provisional 2015 taxed salary file for carrying out the adjustment, which will bring the insurance salary closer to the workers' actual salaries. However, due to time difference, if the insureds’ (workers) adjusted amount does not match their current monthly salaries, the business unit may request for correction by sending proof of salary (e.g. salary slip) to the BLI within 30 days on the receipt of the notification. In the event of inconsistencies between employee’s salary and insurance salary for labor insurance, employment insurance, and labor pension contribution wage, the employer should also submit the application form for the adjustment of insurance salary and contribution wage as soon as possible, to protect worker’s rights and benefits and to prevent labor-management disputes.
After the BLI has conducted the adjustment based on taxed salary, units that have been adjusted will be filed for follow-up monitoring and inspection. The BLI will target audit units that have been found in violation multiple times in a row, and if such violations are found to be true, the bureau will apply a penalty. The purpose of this policy is to urge employers to return correct salary and contribution wage information for related insurances and labor pension and to protect the rights and benefits of the workers.