Effective January 1, 2022, the monthly basic wage shall be adjusted from NTD 24,000 upward to NTD 25,250. The "Table of Grades of Labor Insurance Salary" and "Monthly Contribution Classification of Labor Pension," therefore, have been accordingly modified. The amendments shall become effective on January 1, 2022. The BLI will proactively adjust the monthly insurance salary (monthly contribution wage). It is estimated that more than 3.49 million workers will receive adjustments on their monthly labor insurance salary and more than 1.51 million workers will receive adjustments on their monthly labor pension contribution wage. It is not necessary for the insured (contributing) units to make a separate declaration.
According to the newly amended "Table of Grades of Labor Insurance Salary", the Level 1 insurance salary shall be changed to NTD25, 250. The original Level 1 insurance salary (NTD24, 000) shall apply to the "part-time" level. The original Level 2 insurance salary (NTD25, 200) shall be removed. The original Level 3 insurance salary (NTD26, 400) shall be shifted to Level 2, and the amount of the following levels will stay unchanged and replace the remaining levels accordingly. There are total 14 levels in the amended "Table of Grades of Labor Insurance Salary". With respect to the "Monthly Contribution Classification of Labor Pension ", a new level for NTD25, 250 shall be added and the original level for NT$25,200 shall be removed. The other levels shall remain unchanged.
To reduce the administrative burdens of the insured (contributing) units, the BLI shall proactively adjust the insurance salary (contribution wage) for those insured persons (workers) whose original insurance salary (contribution wage) are NTD24,000 and NTD25,200. The insurance salary (contribution wage) of these individuals shall be proactively adjusted to NTD25,250 with effect from January 1, 2022. The proactive adjustment, however, shall not apply to those with an insurance salary (contribution wage) of NTD24,000 (the basic wage level), if they are annotated part-time workers, low-income members of the occupational unions, mentally or physically challenged workers under sheltered employment or trainees of vocational training institutions. Considering that their actual income would not be adjusted to align with the basic wage, the insurance salary (contribution wage) of these individuals shall remain at NTD24, 000.
According to the BLI, the details of insured persons with adjusted insurance salaries (contribution wages) shall be printed on the premium payment bills (pension contribution bills) for January 2022 (to be mailed during the last third of February 2022) in the "Monthly List of Premium Calculation for Insured Persons with Premium Adjustment" ("Monthly List of Labor Pension Calculation for Workers with Adjustment in Pension Contribution). (For business units using the BLI’s online services, please check and download the details through the BLI’s e-Service System). The insured (contributing) units should check the lists carefully and, if there are any discrepancies, advise the BLI as soon as possible and before the deadline for premium payment.
To help the insured (contributing) units to administer the premium withholding and labor pension contribution collection, the BLI has put the "Table of Grades of Labor Insurance Salary", "Table of Shared Insurance Premium" and the "Monthly Contribution Classification of Labor Pension", which are applicable from January 1, 2022 onward, on the
BLI website ' s homepage at "
Public Service/ Table Download". You are welcomed to download online.