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Bureau of Labor Insurance to check taxed income data and proactively made upward adjustments if insurance salary for labor/employment insurance or labor pension is understated

     To protect the rights and interests of workers and avoid any understatement of their insurance salary for calculating labor/employment insurance or labor pension contribution, the Bureau of Labor Insurance (hereinafter referred to as BLI) will check the declared amount against the taxed income data of 2017. If any understatement of insurance salary amounts or contribution wage by the employer is discovered, the BLI will proactively make upward adjustments on a batch-by-batch basis. The payable premium for the labor/employment insurance and labor pension contribution will be calculated based on the adjusted amount, which will become effective from the date of proactive adjustment (July 1, 2018 and August 1, 2018).

     According to the BLI, with the assistance of the Ministry of Finance, it was able to obtain provisional taxed income data for 2017 for carrying out proactive adjustments in 2018, which will narrow the gap between the insurance salary of workers and their actual salary at the time of adjustment. However, due to lapses in time, if the adjusted amount does not match the current monthly salary of the insured (workers), the insured unit may request correction by sending proof of salary (e.g. salary slip) to the BLI within 30 days after receipt of the notification for proactive adjustment (which will be sent respectively at the end of June and the end of July of 2018).

     The BLI estimated that it will notify more than 30,000 insured units under the labor/employment insurance system about the proactive adjustment, which will be enforced on approximately 120,000 insured employees. This will lead to an increase of more than NT$50 million in monthly premium income. The BLI will also inform more than 40,000 labor pension contribution units about this adjustment, with over 170,000 workers affected. The estimated increase in pension funds per month is more than NT$ 80 million.

     The BLI will also conduct follow-up inspections on units that have undergone proactive adjustments. For units requiring repeated or consecutive adjustments, the BLI will conduct special audits and impose penalty once the violation has been confirmed. The purpose is to urge employers to report correct insurance salary and contribution wage information and to actively protect the rights and interests of workers.

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Last Update:2019-03-14