According to the new Labor Occupational Accident Insurance and Protection Act, the maximum monthly insurance salary shall be NTD72,800. The minimum amount shall be the same as the basic wage
The Labor Occupational Accident Insurance and Protection Act ("the Occupational Accident Insurance Act") will be implemented on May 1, 2022. To ensure that the workers are adequately covered by the labor occupational accident insurance ("Occupational Accident Insurance"), the maximum monthly insurance salary thereof is set at NTD72, 800 and the minimum shall be the same as the basic wage, which is NTD25, 250 in year 2022. Employers shall be insured at the highest grade.
The maximum and minimum insurance salaries for the occupational accident insurance are different from those of the labor (employment) insurance. To simplify the application/reporting procedures, the BLI has revised the consolidated application forms for labor/employment/occupational accident/national health insurance. When enrolling for a new employee, the insured unit should provide the actual total monthly salary of the worker. The BLI will automatically grade the worker's monthly insurance salary for labor (employment) and occupational accident insurance, respectively based on the "Labor Insurance -Table of Grades of Insurance Salary" and the "Labor Occupational Accident Insurance -Insured Salary Category Chart". An example is provided below: Assuming the monthly salary of the worker is NTD72, 000, the insured unit should, when enrolling the worker, report his/her actual monthly salary (NTD72, 000). The monthly insurance salary of the worker will be automatically classified to the grade of NTD45, 800 for labor (employment) insurance and NTD72, 800 for occupational accident insurance.
To protect the rights and interests of the insured persons and to simplify the administrative procedures, the BLI will proactively adjust the monthly insurance salary for the occupational accident insurance on May 1, 2022 as follows. It is not necessary for the insured units to file separate applications.
(I)For those insured persons of labor (employment) insurance whose monthly insurance salary is lower than the basic wage, the BLI shall proactively adjust the monthly insurance salary for occupational accident insurance to the level of the basic wage.
(II)For those employees or commissioned managers having a monthly insurance salary of NTD45, 800 under the labor (employment) insurance, the BLI shall proactively increase the monthly insurance salary based on the monthly contribution wage for labor pension. The maximum amount shall be NTD72, 800.
(III)For the employers with a monthly insurance salary of NTD45, 800 under the labor insurance, the monthly insurance salary for the occupational accident insurance shall be proactively adjusted to NTD72, 800.
The notice for the adjustment of insurance salaries shall be printed on the reverse side of the insurance premium payment bills for labor (employment) insurance for February 2022, which will be mailed to the insured unit in the last third of March, 2022. The details of insured persons with adjusted insurance salaries will be printed on the premium payment bills for May, 2022 (to be mailed before June 25, 2022) under the "List of Insured Persons with Premium Changes this Month". Insured units administering online applications may visit the BLI's e-service system for queries and downloads.
The BLI reminds the insured units that, for those workers applicable to the old labor pension program or those not contributing to the labor pension, the insured unit should, in April 2022, proactively apply for adjustment of the monthly insurance salary for the occupational accident insurance if the worker's total monthly salary is higher than NTD45,800. The purpose is to protect the rights and interests of the employees and avoid any penalty imposed on the employers.