The minimum salary for labor occupational accident insurance is set as the basic salary (NTD28,590 for 2025), and the upper limit is NTD72,800. Please refer to the table below for the difference between the levels of salary for labor occupational accident insurance and labor/employment insurance.
The comparison table for the upper and lower limits of the levels of salary for labor occupational accident insurance and the labor/employment insurance.
Labor type/
Insurance type |
Levels of salary for the labor/employment insurance |
Levels of salary for labor occupational accident insurance |
Lower limit |
Upper limit |
Lower limit |
Upper limit |
Full-time worker |
minimum wage |
NTD45,800 |
minimum wage |
NTD72,800 |
Part-time working hours |
NTD11,100 |