25. Why must the occupational union and fishermen's association submit a photocopy of the labor insurance account passbook, and the Labor Insurance Premium Payment Receipt and Usage Spreadsheet to the Bureau of Labor Insurance for filing purposes? When should these documents be submitted?

The occupational union and fishermen's association should comply with the regulations prescribed in Paragraph 2 of Article 40 of the Enforcement Rules of the Labor Insurance Act, and open a dedicated labor insurance account with a financial institution on behalf of the insured unit to save the insurance premium received in advance. Such dedicated account is only allowed to contain deposits associated with labor insurances and the deposits therein may not be used for other purposes.
To monitor the insurance premium that the occupational union and fishermen's association received in advance and protect the insured persons' rights and interests, the occupational union and fishermen's association shall submit a photocopy of the labor insurance account passbook (which details the most recent 6 month activities) to the Bureau. At the end of February and August every year, the union and association shall also submit a "Labor Insurance Premium Payment Receipt and Usage Spreadsheet" for December of the previous year and June of the current year to the Bureau for filing purpose. However, records for those who have overdue or outstanding payments for the previous year shall also be submitted on a monthly basis.