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Insurance Premium Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance-covered individuals

Explanation

For different types of insured persons, the proportion of insurance premiums borne by the insured unit, individual, and government may differ
If uncertain about the monthly insurance salary, please contact the case officer of the insured unit.
The insurance premium is calculated from the insured person’s date of enrollment in the insurance to the date of withdrawal from the insurance; the calculation standard shall be 30 days a month regardless of the month. For example: If the insured person is enrolled in the insurance on February 28, insurance premium shall be accrued for three days in that month; and if the insured person is enrolled in the insurance on the 30th or 31st, insurance premium shall be accrued for the same number of days in that month (both one day).
If uncertain about the insured unit’s applicable claims rate for occupational injury, please consult the case officer of the insured unit or download an inquiry form>>Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance
The government subsidy for the full amount of insurance premium payable by people with extremely severe and severe degree of mental or physical disability;50% for people with intermediate degree of mental or physical disability;25% for people with mild degree of mental or physical disability.
For those who withdrew from or renewed insurance during the medical treatment for occupational accident, within 2 years from the effective date of the first-time insurance enrollment, 20% of the insurance premium shall be borne by the insured person and 80% deducted from the Labor occupational accident insurance fund. After 2 years, the insured person shall bear 50%, and 50% deducted from the Labor occupational accident insurance fund.
From Jan. 1, 2008, for the insured and disabled under sheltering employment stipulated in the People with Disabilities Rights Protection Act with wages lower than the basic wage, the monthly insurance salary reported can be NT$6,000, which reaches the first level of insurance salary.
The ordinary insurance premium rate of Labor Insurance was 6.5% of the insured person's monthly insurance salary from January 1, 2009;7% from January 1, 2011;7.5% from January 1, 2012;8% from January 1, 2013;8.5% from January 1, 2014;9% from January 1, 2015;9.5% from January 1, 2017;10% from January 1, 2019;10.5% from January 1, 2021; 11% from January 1, 2023. The premium rate of Employment Insurance was 1% from January 1, 2003.

Spreadsheet of insurance premium payable

Insured person type：

Mental and physical disability ratings (degrees)：

Year of calculation：

The ordinary insurance premium rate：

Applicable claims rate for occupational accident：

Or input claims rate by yourself (%)：

Please choose either the number of insured days or the insurance enrollment date：

Calculated according to the number of insured days in the current month
Calculated according to the insurance enrollment date of the current month (multiple periods can be entered)

Insured days(days)：

Monthly insured salary of labor insurance and employment insurance (in NTD)：

Monthly insured salary of occupational insurance (in NTD)：

The labor occupational accident insurance was launched on May 1, 2022. If an individual chooses to calculate his/her premium payable for 2022 based on “Calculated according to the number of insured days in the current month”, the system will not be able to determine whether the “month” falls before the date the new regulations were launched. To ensure the accuracy of the calculation, it is recommended that the premium calculation be made based on “Calculated according to the insurance enrollment date of the current month” (multiple periods can be entered).

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Last Update：2024-05-02