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Labor Occupational Accident Insurance Rate

Labor Occupational Accident Insurance Premium of Compulsory Insurance Units

Calculation of premium

The premium for labor occupational accident insurance is calculated based on the insured's monthly insured salary and premium rate for the current month. Labor Occupational accident insurance premium rates are divided into "industry accident fee rate" and "single rate for accidents on the way to/from work". Industry-specific accident fee rates apply different rates according to the nature of each industry; the single rate for accidents on the way to/from work is calculated at 0.07%. According to the current "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance " promulgated on January 1, 2022, the minimum is 0.11% and the maximum is 0.93%. How the insurance rates are set.

  1. Experience rate: the insurance rate of labor occupational accident insurance adopts the experience rate system, which is adjusted every 3 years. Such rate shall be formulated by the central competent authority based on the actual income and expenditure of insurance and the actuarial results, and shall be reported to the Executive Yuan for approval before promulgation.
  2. Merit rate: for insured units that employ a certain number of employees or more, the industry accident fee rate adopts the merit rate system. The annual calculation and adjustment shall be made according to the total   labor occupational accident insurance payment in the last three years to the total insurance premium payable and the occupational safety and health situation.
Last Update:2022-09-15