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From January 1, 2023 onward, the Level 1 Insurance Salary for Labor and Labor Occupational Accident Insurance Shall Be Adjusted to NTD26,400.For Workers with an Insurance Salary Less than NTD26,400, Shall Proactively Adjusted on the Same Day. The Labor Insurance Premium Rate Shall Be Adjusted to 12% (including 1% for Employment Insurance). For Persons Insured through Occupational Unions or Fishermen’s Associations, the Premium Rate Shall Be 11% (not including 1% for Employment Insurance).

To urge the insured units to strengthen occupational accident prevention and occupational safety and health management, it is a requirement that, for insured units of which the number of employees has exceeded a certain number, the merit rating shall be adopted when calculating the occupational accident insurance premium. The calculation for 2023 merit rating has been completed, which shall apply to 19,259 insured units. The BLI has distributed a notice to the applicable business units on October 27, 2022.

Based on Article 16, Paragraphs 2-5 of the Labor Occupational Accident Insurance and Protection Act and the Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating, in 2023, the merit rating shall apply to the insured units with more than 50 employees. The industry accident fee rate for occupational accident insurance shall be determined based on the percentage of the total amount of occupational accident insurance benefit paid in the three years (Jan. 1, 2019 to December 31, 2021) against the total amount of occupational accident insurance premium payable, respectively calculated and added up. The performance of the business entity in managing the occupational safety and health will also be taken into account.

The BLI further indicated that the merit rating shall apply to a total of 19,259 insured units in 2023, an increase of 6,456 when compared with year 2022 (12,803). A total of 14,210 (73.78%) units will pay a lower rate, and 3,377 (17.54%) units will pay a higher rate. A total of 1,672 (8.68%) will be applicable to the same industry accident fee rate and 143 units no longer applicable to the system in 2023.

Employees are the most important business partners of a company. The Ministry of Labor calls on business entities to strive preventing occupational accidents and improving occupational safety and health management to collaboratively create a high-quality working environment and reduce the occupational accident insurance premium, achieving a win-win situation.
PreviousTo Keep in Line with the Adjustment of 2023 Basic Wage and the Amendment of the “Table of Grades of Insurance Salary” for Labor Insurance and Labor Occupational Accident Insurance, the Bureau of Labor Insurance (BLI) Shall Administer Proactive Adjustment of the Insured Salary(Contribution Wage)for Labor Insurance, Labor Occupational Accident Insurance and Labor Pension. NextLong-term Care Service Institutions with Five Employees or More Shall Be Subject to Compulsory Enrollment to Labor insurance
Last Update:2022-11-22