Enforcement Rules of the Labor Insurance Act（2008.12.25）
Amended by the Council of Labor Affairs December 25, 2008
The insured unit shall establish roll list (card) of employees or members, attendance and work records, payroll, and account book of salary.
The roll list (card) of employees or members shall include the following contents:
1.Name, sex/gender, date of birth, address, and serial number of I.D. Card.
2.Date of accession, enrollment, or attendance in training.
3.Category of work.
4.Working hours and salary.
5.Period of leave without pay caused by injury or sick leave.
The attendance and work records, payroll, and account book of salary mentioned in the first paragraph, as well as Subparagraph 4 and Subparagraph 5 of the above paragraph are not applicable to occupational union, fishermen's association, association of Chinese Ship Owners, and Chinese Seamen's union.
In the event that the insured persons are hospitalized because of injuries or illness and those continue to join insurance coverage in accordance with Subparagraphs 1, 3, 5 of Article 9 , and Article 9-1 of the Act, or Second paragraph of Article 16 of the Act of Gender Equality in Employment, their insurance salaries may not be adjusted during the period of insurance coverage.
The insurance salary for the insured persons in the above paragraph should not be lower than the First Grade of the “Table of Grades of Insurance Salary ". Should there be any amendment in the First Grade of the " Table of Grades of Insurance Salary "; the insurer can adjust the suitable insured salary accordingly.