menu
Move to Main Content
Bureau of Labor Insurance
search
:::
Home
About BLI
Contact Us
Sitemap
中文版
Full-text search
Search
熱門搜尋:
Public Service
Simplified Calculation
Insurance Premium Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance
Calculation of Labor Insurance/Employment Insurance/Occupational Accident Insurance Benefits, Allowances and Subsidies
Calculation of Labor Pension Monthly Pension Payments
Calculation of monthly insured salary (monthly contribution wage) against total monthly salary
Calculation for declaring adjustments to the monthly insured salary for labor insurance, employment insurance, and occupational accident insurance and monthly contribution wage for labor pension
Tables and Forms Download
Labor Insurance
Labor Occupational Accident Insurance and Protection
Labor Pension
Others
FAQs
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance
Labor Pension
Wage Arrears Payment
National Pension
Laws & Regulations
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance
Labor Pension
Other Regulations
How to Inquire Personal Insurance Data?
Those insured with Labor Insurance
The Special Insured of Labor Occupational Accident Insurance
Frequently-Asked Questions by Migrant Workers When Inquiring on Labor (Occupational Accident) Insurance Information through the “Online Application and Inquiry Download System for Foreign Workers” of the Workforce Development Agency, Ministry of Labor
Telephone Directory
Bilingual Glossary
BLI local offices in cities and counties
Business Topic
Labor Insurance
Introduction
Coverage
Insurance Enrollment Procedure and Insurance Effect
Insured Salary
Premium
Insurance Benefits
Laws & Regulations
Labor Occupational Accident Insurance
Insured and Regulations
Benefits
Other Labor Protection-related Allowances and Subsidies
Health Examination to Prevent Occupational Disease and Follow-up Health Examination
Laws & Regulations
Employment Insurance
Introduction
Coverage
Insurance Enrollment Procedure and Insurance Effect
Insurance Salary
Premium
Benefits
Laws & Regulations
Labor Pension
Preamble
Characteristics of the New Labor Pension System
Application and Receipt of the Individual Labor Pension Accounts
Annuity Insurance
Transfer and Continuance of the Old and New Labor Pension Systems
The Processing of Receiving and Paying of Labor Pension
Inquiries of the Individual Labor Pension Accounts
Penal Provisions
The New Labor Pension System is not the Old-Age Benefits of the Labor Insurance Program
Labor Pension Program Established by the Labor Standards Act of 1984(Old System)
Permanent Residents and Foreign Professionals with Permanent Residence
Conclusion
Monthly Contribution Classification of Labor Pension
Labor Protection Card
Laws & Regulations
Wage Arrears Payment
The Collection and Disbursement of Wage Arrears Payment Fund Program
Explanation and Documentation Requirements with Regard to Application for Repayment of Wage Arrears, Pension and Severance Pay
National Pension
Introduction to National Pension
The Insured
Insurance Premium
Coverage Years of Insurance
Payments of Benefits
National Pension Act
Farmer Insurance
Insured Unit and Insured Persons
Premiums
Insurance Benefits
Financing
Farmer Pension
Introduction
Applicable Subjects
Application Procedures
Payment Procedures
Claim Procedures
Farmer Pension Act
Welfare Allowance for Elderly Farmers
Forwards
Application
Employer & Employee
Employer
Insured Units of Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance
Insurance Salary of Labor Insurance and Employment Insurance
Insured Salary of Labor Occupational Accident Insurance
Labors Insurance, Employment Insurance and Labor Occupational Accident Insurance Premium
Coverage by Labor Pension
Contribution and Allocation of Worker's Individual Pension Account
Employee
How to Apply for Insurance Benefit?
How to Apply for the Other Labor Protection-related Allowances and Subsidies of the Labor Occupational Accident Insurance and Protection Act?
Application for Labor Pension
FAQ
NEWS
Statistical Data
Annual Reports 2023
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance and Protection
Labor Pension
Wage Arrears Payment
Farmer Health Insurance
Farmer Occupational Insurance
Farmer Pension
Welfare Allowance for Elderly Farmers
National Pension
Annual Reports 2022
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance and Protection
Labor Pension
Wage Arrears Payment
Farmer Health Insurance
Farmer Occupational Insurance
Farmer Pension
Welfare Allowance for Elderly Farmers
National Pension
Annual Reports 2021
Labor Insurance
Employment Insurance
Labor Pension
Wage Arrears Payment
Farmer Health Insurance
Farmer Occupational Insurance
Farmer Pension
Welfare Allowance for Elderly Farmers
National Pension
Annual Reports 2020
Labor Insurance
Employment Insurance
Labor Pension
Wage Arrears Payment
Farmer Health Insurance
Farmer Occupational Insurance
Welfare Allowance for Elderly Farmers
National Pension
Annual Reports 2019
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2018
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2017
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2016
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2015
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2014
Labor Insurance
Employment Insurance
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2013
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2012
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2011
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2010
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2009
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance for Elderly Farmers
Labor Pension
National Pension
Annual Reports 2008
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance
Labor Pension
Annual Reports 2007
Labor Insurance
Employment Insurance
Occupational Accident Labor Protection
Wage Arrears Payment
Farmer Health Insurance
Welfare Allowance
Labor Pension
Related Links
:::
Home
Public Service
Simplified Calculation
Calculation for declaring adjustments to the monthly insured salary for labor insurance, employment insurance, and occupational accident insurance and monthly contribution wage for labor pension
Press [Enter] to skip this sub-menu. To continue, press [Tab]
Share
facebook
line
plurk
twitter
Print
Small Font Size
Middle Font Size
Big Font Size
Public Service
Simplified Calculation
Insurance Premium Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance
Calculation of Labor Insurance/Employment Insurance/Occupational Accident Insurance Benefits, Allowances and Subsidies
Calculation of Labor Pension Monthly Pension Payments
Calculation of monthly insured salary (monthly contribution wage) against total monthly salary
Calculation for declaring adjustments to the monthly insured salary for labor insurance, employment insurance, and occupational accident insurance and monthly contribution wage for labor pension
Tables and Forms Download
Labor Insurance
Labor Occupational Accident Insurance and Protection
Labor Pension
Others
FAQs
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance
Labor Pension
Wage Arrears Payment
National Pension
Laws & Regulations
Labor Insurance
Employment Insurance
Labor Occupational Accident Insurance
Labor Pension
Other Regulations
How to Inquire Personal Insurance Data?
Those insured with Labor Insurance
The Special Insured of Labor Occupational Accident Insurance
Frequently-Asked Questions by Migrant Workers When Inquiring on Labor (Occupational Accident) Insurance Information through the “Online Application and Inquiry Download System for Foreign Workers” of the Workforce Development Agency, Ministry of Labor
Telephone Directory
Bilingual Glossary
BLI local offices in cities and counties
Calculation for declaring adjustments to the monthly insured salary for labor insurance, employment insurance, and occupational accident insurance and monthly contribution wage for labor pension
Explanation
Select labor status:
Full-time worker: Includes workers with definite employers, employers, members of an occupational union, Class A members of fishermen's associations, etc.
Part-time worker: Workers whose working hours are significantly reduced compared to the full-time working hours set by law or the business unit. The number of reduced hours is negotiated and agreed upon by employer and employee.
Vocational training institution's trainee: Those who receive training at vocational training institutions registered with the government or units entrusted by the government to provide vocational training.
Disabled under sheltering employment: Insured persons with disabilities who engage in sheltered employment in accordance with the People with Disabilities Rights Protection Act.
Fill in total monthly salary:
Wages, overtime pay, attendance bonuses, job bonuses, food expenses and various allowances and all other payments made regularly or in exchange for labor are involved in total monthly salary.
If you have received no salary during the month despite being employed, please enter zero.
In February and August of each year, the insured (contribution) unit shall fill in the insured salary (contribution wage) adjustment form based on the amount shown as the "average of the previous three months" in the trial calculation and send it to the BLI or declare through the BLI’s e-Service System; If the salary is fixed (agreed salary is adopted), the salary after adjustment shall be declared.
The BLI will automatically classify employees according to the "Table of Grades of Labor Insurance Salary", " Insured Salary Category Chart of Labor Occupational Accident Insurance" and the "Monthly Contributions Classification Table of for Labor Pension" (as shown on the spreadsheet).
After classification, the monthly insured wages for labor insurance, employment insurance, and occupational accident insurance and the monthly contribution wages for labor pensions will take effect from the 1st of the month following the declaration.
If the salary period is short and the legal declaration adjustment period in February and August has not yet arrived, please declare according to the agreed salary or the insured salary of employees of the same job grade; For those without a fixed monthly income, please declare the insurance salary and contribution wage based on the average total monthly salary in the past three months.
Please select the status type:
Full-time worker
Part-time worker
Vocational training institution's trainee
Disabled under sheltering employment
Year of calculation
Please fill in the total monthly salary of November to January and May to July, then click “Estimator”. This will allow you to estimate the insurance salary and labor pension contribution wages that should be reported for the legal adjustment deadline (end of February and August). If there are any months with no salary, please enter zero.
Additionally, if the salary period for new employees is short and the legal declaration adjustment period in February and August has not yet arrived, the insured unit may report based on the agreed salary or the insured salary of employees of the same job grade.
※The calculation result is for reference only, the actual amount received is still subject to the approval of the BLI.
Estimator
Clear all
Relevant regulations:
According to the regulations, the insured (contribution) unit shall base the total monthly salary of workers in accordance with the "Table of Grades of Labor Insurance Salary", "Insured Salary Category Chart of Labor Occupational Accident Insurance" and "Monthly Contributions Classification Table of Labor Pension ", and verify the declaration of labor insurance salaries and contribution wages. If the total monthly salary changes, adjustments can be declared on a monthly or quarterly basis. At the latest, the adjustment should be verified based on the average income of the worker in the last three months before the legal adjustment deadline (end of February or August).
The term "total monthly salary" is based on the wages stipulated in Article 2, Paragraph 3 of the Labor Standards Act, that is, all remuneration received by workers for their work, including various bonuses, allowances and other regular payments in any name. The term "regular payments" refer to payments that are not temporary and are not unrelated to the worker’s duties. In addition, wages that meet the nature of "payment in exchange for labor", regardless of their name, should be included in the total monthly salary when declaring insured salaries and contribution wages.
To apply for insurance coverage and labor pension contributions for new employees, declarations can be based on their "agreed remuneration" and the corresponding amount in the table of grades of labor insurance salary (contribution wage). If their total monthly salary has not yet been determined, the total monthly salary of employees of the same job level in the same insured (contribution) unit can be declared.
If the insured unit over-declares or under-declares the insured salary amount, or fails to notify adjustments to the monthly insured salary within the specified time limit, in accordance with Article 72, Paragraph 3 of the Labor Insurance Act and Article 38, Paragraph 3 of the Employment Insurance Act, a fine four times the total of premiums under-declared or over-declared from the onset of the violation shall be imposed. In addition, in accordance with Article 98, Paragraph 1, Subparagraph 1 of the Labor Occupational Accident Insurance and Protection Act, a fine of not less than NT$20,000 and not more than NT$100,000 will be imposed, and the cause of violation shall be announced in accordance with Article 100, Paragraph 1 of the same law. The losses suffered by workers as a result shall be compensated by the insured unit.
Those who over-declares or under-declares wages contributed to the worker’s labor pension, or fail to notify adjustments to the contribution wages within the specified time limit, will be fined between NT$5,000 and NT$25,000 in accordance with Articles 52 and 53-1 of the Labor Pension Act. Additionally, the business unit or owner’s name, the person in charge, the date of the penalty, the violated provisions, and the penalty amount will be publicly announced. Besides, under Article 31 of the same Act, if an employer fails to make monthly or full contributions to the employee's pension as required, and causes damages to the employee, the employee may request compensation for damages from the employer.
Last Update:
2024-12-27
TOP
BACK