Business Topic

Insured Salary

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

Type		Definitions of total monthly insured salary
1. Employed workers	Labor Standards Act applies	Wages under Paragraph 3 of Article 2 of the Labor Standards Act
1. Employed workers	Labor Standards Act does not apply	Remuneration for engaging in labor works
2. Apprentices, foster workers of business entities, interns and other persons similar to apprentices in nature		Allowance for living expenses
3. Trainees of vocational training institutions		Allowances or grants from training
4. Employers who actually participate in the work		Remuneration from engaging in labor works or income from business operations
5. Self-employed		Remuneration for labor or technical works
6. Seafarers employed by foreign nationals, who have provided labor services as announced by the central competent authority and received remuneration		Remuneration for engaging in labor works

Last Update：2023-12-29