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To keep in line with the amendment of the “Table of Grades of Insurance Salary (Contribution Wage)” for labor insurance, labor occupational accident insurance and labor pension, the Bureau of Labor Insurance (BLI) will make proactive adjustment of the insurance salary/contribution wage.

As the basic wage will be adjusted to NTD27,470 since January 1, 2024, the Ministry of Labor has amended the “Table of Grades of Labor Insurance Salary”, “Insured Salary Category Chart of Labor Occupational Accident Insurance” and “Monthly Contribution Classification of Labor Pension” accordingly, effective on the same day. To simplify the administrative procedures, the BLI will make proactive adjustments on the insurance salary and contribution wage. It is not necessary for the insured (contributing) units to file separate applications.

According to the BLI, in the “Table of Grades of Labor Insurance Salary” and “Insured Salary Category Chart of Labor Occupational Accident Insurance”, the Level 1 monthly insurance salary has both been amended to NTD27,470. The amount for the remaining levels stays unchanged. Furthermore, a new level (NTD26,400) will be added to the levels of monthly insurance salary for the trainees of vocational training institutions as prescribed in item 2 of the “Remarks” column of the “Table of Grades of Labor Insurance Salary”. As for the “Monthly Contribution Classification of Labor Pension”, a new level of NTD27,470 will be added to the table. The other levels shall remain unchanged.

To reduce the administrative burden of the insured (contributing) units and protect the rights and interests of the workers, the BLI will make proactive adjustments for the insured persons (workers) whose insurance salary of the labor/employment insurance or contribution wage of the labor pension fall on the level of NTD26,400. With effect from January 1, 2024, the amount shall be adjusted to NTD27,470. However, for those who are recorded as part-time workers, low-income members of occupational unions, people with physical or mental disabilities under sheltered employment, or the trainees of vocational training institutions, they shall not be applicable to the proactive adjustment and their insurance salary for the labor/employment insurance (contribution wage for labor pension) will stay at NTD26,400, considering that their actual income will not be adjusted in line with the basic wage adjustment. As for the insurance salary for labor occupational accident insurance, all insured persons with an insurance salary of NTD26,400 shall receive an adjustment to NTD27,470 on the same day, considering the fact that the minimum insurance salary on the “Insured Salary Category Chart of Labor Occupational Accident Insurance” is defined as the basic wage.

According to the BLI, the notices for the aforementioned proactive adjustments have been printed on the reverse side of the insurance premium payment bills for October 2023, which have been mailed to the insured (contributing) units before November 25, 2023, and announced on the e-service system of the BLI. The name lists of the insured persons (workers) with proactively adjusted insurance salaries will be printed on the “List of Insured Persons with Premium Changes this Month” (List of Labor Pension Contribution Wage) for January, 2024 and mailed along with the premium bill (contribution wage payment notice) before February 25, 2024. Insured units administering online applications may visit the BLI’s e-service system for queries and downloads. The insured (contributing) units should carefully check the lists when received. If there is any discrepancy, please advise the BLI before the deadline for payment.

To facilitate the 2024 insurance premium deductions and labor pension collections for the insured (contribution) units, the 2024 “Table of Grades of Labor Insurance Salary”, “Insured Salary Category Chart of Labor Occupational Accident Insurance Table of Insurance Premium Shared by the Insured Person and the Insured Unit”, “Monthly Contribution Classification of Labor Pension” applicable on 1 January 2024 have all been updated. The BLI welcomes the public to visit its global website and check the information in “Public Service/ Table Download”, or visit the “Public Services/Simplified Calculation/ Individual Premium Trail Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance Insurance-covered individuals” to check the premium payable.

The BLI also reminded that the amount of the monthly contribution for farmers’ pension fund shall be determined by multiplying the monthly basic wage of workers (as announced by the Ministry of Labor) by the contribution rate. To keep in line with the 2024 basic wage adjustment, the monthly contribution of farmers’ pension will be raised since January, 2024. For a farmer choosing the contribution rate of 10%, for example, the monthly contribution amount will be raised from NTD2,640 to NTD2,747. The corresponding contribution by the government will be increased accordingly. This ensures further protection to the retired life of the farmers. The deduction for farmer’s monthly pension contribution is made at the end of the following month. To coincide with the adjustment of basic wage since January, 2024, the adjusted contribution amount will be deducted at the end of February, 2024. The same procedures shall apply for all future deductions. The BLI reminded the farmers that, to protect their rights and interests, they should keep sufficient funds in the account to ensure the transactions are successful.
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Last Update:2023-12-19