As the minimum wage will be adjusted to NTD 29,500 from January 1, 2026, 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 Bureau of Labor Insurance (“BLI”) will make proactive adjustments to the insurance salary and contribution wage. It is not necessary for the insured (contributing) units to file separate applications.
According to the Ministry of Labor, the key points of this amendment are as follows: In the “Table of Grades of Labor Insurance Salary” and “Insured Salary Category Chart of Labor Occupational Accident Insurance”, the first-level monthly insured salary has been revised from NTD 28,590 to NTD 29,500, and the original second level of NTD 28,800 has been deleted; the remaining amounts remain unchanged. Insurance salary levels will move up sequentially. In addition, item 2 in the remarks column of the “Table of Grades of Labor Insurance Salary” regarding the monthly insured salary of trainees in vocational training institutions has also added a new level of NTD 28,590. In the “Monthly Contribution Classification of Labor Pension”, the 25th-level monthly contribution wage has been revised from NTD 28,800 to NTD 29,500 and the lower limit for the 26th level has been updated accordingly. The remaining amounts remain unchanged.
To reduce the administrative burden on the insured (contributing) units and protect the rights and interests of 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 at the levels of NTD 28,590 and NTD 28,800 for full-time work. Effective January 1, 2026, the amounts will be adjusted to NTD 29,500.Starting from January 1, 2026, the monthly insurance salary (contribution wage of the labor pension) of labor (employment) insurance will be directly adjusted to NTD 29,500 for those part-time workers with an insurance salary (contribution wage of the labor pension) of labor (employment) insurance of NTD 28,800, low-income members of an occupational union, people with a disability under sheltering employment, or insured persons trained in a vocational training institution. As for the insurance salary for occupational accident insurance, all insured persons with an insurance salary of NTD 28,590 and NTD 28,800 will be adjusted to NTD 29,500 on the same day, considering the fact that the minimum insurance salary in the “Insured Salary Category Chart of Labor Occupational Accident Insurance” is already equal to the minimum wage.
According to the Ministry of Labor, the notices for the aforementioned proactive adjustments will be printed on the reverse side of the insurance premium payment bills for November 2025, which will be mailed to the insured (contributing) units by December 25, 2025 and published on the BLI’s e-Service System. 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 2026 and mailed along with the Premium Bill (Contribution Wage Payment Notice) by February 25, 2026. Insured units that submit applications online may visit the BLI’s e-Service System to inquire about and download the lists. Upon receipt, the insured (contributing) units are strongly advised to review the lists carefully and, in the event of any discrepancies, notify the BLI before the payment deadline.
Additionally, to streamline the 2026 insurance premium deductions and labor pension collections for the insured (contribution) units, the “Table of Grades of Labor Insurance Salary”, “Insured Salary Category Chart of Labor Occupational Accident Insurance”, “Table of Total Insurance Premium for Ordinary Insurance of Labor Insurance and Employment Insurance Shared by the Insured Person and the Insured Unit” and the “Monthly Contribution Classification of Labor Pension” applicable from January 1, 2026 have all been updated. The BLI welcomes the public to visit “
Public Service>Tables and Forms Download” to access them. Alternatively, the insured (contribution) units may visit “
Public Service>Simplified Calculation>Insurance Premium Calculation for Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance” to estimate the insurance premium required to pay.