Definitions
The insured unit shall make a declaration to the insurer (the Bureau) according to the total monthly salary of the insured and in accordance with the requirements of the insured salary scale (NTD27,470 in 2024) with the upper limit raised to NTD72, 800.
Monthly insured salary of employed workers
The insured unit shall fill in the declaration based on the actual total monthly salary of the workers. The Bureau will automatically classify the labor insurance and labor occupational accident insurance insured salary of the workers laborers according to the "Table of Grade of Labor Insurance Salary" and the “Insured Salary Category Chart of Labor Occupational Accident Insurance," respectively.
Monthly insured salary of employers
Employers shall apply for labor occupational accident insurance at the highest insured salary level (NTD 72,800), but if the income does not reach the highest level of the insured salary, they can on their own provide evidence for declaration of their actual insured salary. Therefore, if the employer's income does not reach the highest insured salary level, he/she/it shall submit relevant proof for the declaration. In addition, according to Paragraph 2 of Article 26 of the Rules for Enforcement of Labor Occupational Accident Insurance and Protection Act, the employer's labor occupational accident insurance insured salary shall not be lower than the one for labor insurance.
Provisions on the total monthly insured salary of various types of insured
The method for determining the salary of employed workers is the same as that specified in labor insurance regulations, which shall be based on the salary specified in Paragraph 3 of Article 2 of the Labor Standards Act, that is, the remuneration that workers receive for their work. In addition, Article 26 of the Rules for Enforcement of Labor Occupational Accident Insurance and Protection Act stipulates the total monthly insured salary of all types of insured in the following table:
※List of total monthly insured salary of all types of insured
Time for adjustment of monthly insured salary
According to Article 17, Subparagraph 2 of the Labor Occupational Accident Insurance and Protection Act, in case the reassessment of an insured person’s monthly insurance salary was made between February to July of the current year, the insured unit shall notify the insurer before the end of August of the current year, in case the reassessment was made between August of the current year to January of the following year, notification shall be made by the insured unit to the insurer before the end of February of the following year. The reassessed monthly insurance salary shall be effective on the first day of the month following the notification. Hence, the insured unit could see the actual needs of its business and the changes in employees’ monthly total salary to report the adjustment of the insured persons’ average monthly salary once at least every six month (February and August of each year). However, if there is a change to the insured person’s salary, the adjustment application could be reported at any time. It is not that the reassessment of insurance salary could only be done in February and August of every year.
Provisions for non-adjustment to insured salary
During the period when the insured is hospitalized due to injury or disease, leaves from work or is drafted for military service, suspended without pay, suspended or detained due to any criminal case and unable to continue to provide labor services without a final court judgment, but continues to be covered by the labor occupational accident insurance, the insured salary shall not be adjusted during such insurance coverage period. The insured salary of the insured mentioned in the preceding paragraph shall be adjusted by the insurer (the Bureau) when the first level of the insured salary for the insurance is amended.