The labor occupational accident insurance premiums and the labor (employment) insurance premiums of general units are published on the same payment slip, which will be delivered before the 25th of the month following the premium month.
As for the insured units that employ foreign national household chores workers and caregivers (hereinafter referred to as household chores migrant workers) who only apply for labor occupational accident insurance, payment slips will be delivered quarterly. Because the number of most of the insured is one person and the amount of the premium of labor occupational accident insurance is relatively low. In order to reduce the handling fee for the unit to make payment of the insurance premium while achieving the administrative cost-effectiveness, it is stipulated in Article 29 of the Rules of Enforcement of the Labor Occupational Accident Insurance and Protection Act that a slip will be sent or delivered on a quarterly basis. Please refer to the table below.
※ List of frequency and date of delivery of occupational accident insurance payment slips
Payment slip processing |
General insured unit |
Employer of household chores migrant workers |
Delivery frequency |
Same as labor insurance, the payment slips are delivered monthly. For those who are both unit of labor (employment) insurance, the premiums of labor (employment) and labor occupational accident insurance will be contained in the same payment slip. |
- For units only apply for labor occupational accident insurance: The payment slips will be delivered every 3 months.
- For units that apply for labor (labor occupational accident) insurance: The payment slips will be delivered monthly.
|
Delivery date |
Before the 25th of the following month. |
- For units only apply for labor occupational accident insurance: Before the 25th of February, May, August and November of each year.
- For units that apply for labor (labor occupational accident) insurance: Before the 25th of the following month.
|
※List of the billing month and delivery date for premium payment slips of migrant worker employers who only apply for labor occupational accident occupational accident insurance
Insurance premium month |
Sending or delivery date |
Payment period |
Expiry date of grace period |
11、12、1 |
Prior to February 25 |
February 28 (or 29) |
March 15 |
2、3、4 |
Prior to May 25 |
May 31 |
June 15 |
5、6、7 |
Prior to August 25 |
August 31 |
September 15 |
8、9、10 |
Prior to November 25 |
November 30 |
December 15 |