In accordance with Article 6 of the Labor Occupational Accident Insurance and Protection Act, workers over the age of 15 who are employed by registered entities (possessing a practicing license, being registered in accordance with the laws, and having the tax ID number) or the workers employed by employer approved by and issued with a permit by the central competent authority in accordance with the law (migrant workers for household chores), regardless of the number of employees employed by the unit, are subject to compulsory insurance coverage. For the scope of application of registered units and employers with employment permits issued by the central competent authority, please refer to Article 6 of the Rules of Enforcement of the Labor Occupational Accident Insurance and Protection Act, and the examples are as follows:
- Those holding practicing licenses such as lawyers and certified public accountants.
- Units that have been registered according to law such as companies, corporates, factories, business entities, agriculture, forestry, fishery and pasture, civil societies, short-term cram schools, and building management committees.
- Having tax ID number: Refers to those who have applied for taxation registration in accordance with the provisions of the Value-added and Non-value-added Business Tax Act or have been assigned a tax ID number by the taxation collection authority.
- Employers who have obtained employment permits, such as families that employ foreign caregivers and foreign household chore workers.
※For the compulsory, quasi-compulsory and voluntary insured of labor insurance and labor occupational accident insurance, please refer to the following table:
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Labor Insurance |
Labor Occupational Accident Insurance |
| Compulsory insured |
The following workers (including foreign nationals) over the age of 15 and under the age of 65 who are:
- Employed by business units with 5 or more employees.
- Employees of government offices or public or private schools who are not legally entitled to join civil servants' insurance or the insurance for teachers and employees of private schools (was amended as civil servants insurance).
- Workers employed in fishing production.
- Persons receiving vocational training in vocational training institutes registered with the government.
- A member of an occupational union or a Category A member of a fishermen’s association without a certain employer or who is self-employed.
Preceding provisions also apply to workers under 15 years of age, provided the character and conditions of whose employment have been recognized by the competent authority as not harmful to the physical and mental health of such persons. |
The following workers (including foreign nationals) over the age of 15 who are:
- Employed by an employer that holds a practice license, that has been registered in accordance with the law, has a tax registration or has been issued an employment permit by the central competent authority according to the law.
- Employees of government authorities (institutions), administrative corporations, public or private schools who cannot participate in insurance for civil servants and teachers in accordance with the law.
- A member of an occupational union or a Category A member of a fishermen’s association without a certain employer or who is self-employed.
- Those who have received training at a vocational training institution registered with the government or a unit entrusted by the government to handle vocational training.
The previous paragraph also applies to persons under the age of 15 who are employed to perform work in accordance with the Labor Standards Act. |
| Quasi-compulsory insured |
- Apprentices and interns stipulated in Labor Standards Act.
- Student participants stipulated in Act of the Cooperative Education Implementation in Senior High Schools and the Protection of Student Participants’ Right.
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- Apprentices, foster workers of business entities, interns and other persons similar to apprentices in nature prescribed by the Labor Standards Act.
- Students under the Act of the Cooperative Education Implementation in Senior High Schools and the Protection of Student Participants’ Rights.
- Those announced by the central competent authority.
(Those with a relationship of public assistance)
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| Voluntarily insured |
- Those employed by business units employing no more than 4 employees.
- Persons employed in occupations outside of those mentioned in Paragraph 1 of Article 6.
- Employers who actually participate in the work.
- Seafarers by employed foreign employers are members of the National Chinese Seamen’s Union or the Master Mariners Association.
- Laborers who have applied for old-age benefits from labor insurance or those over the age of 65 that have received other social pension benefits may voluntarily participate in occupational accident insurance.
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- Employers who actually participate in the work.
- Seafarers by employed foreign employers are members of the National Chinese Seamen’s Union or the Master Mariners Association.
- Laborers who are employed by the business units announced as non-registered units.
(Household chore workers, caregivers, home-based childcare givers employed by natural person employers and research assistants employed by the research project PI other than those specified in Paragraph 1 of Article 6)
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