Article Content

Print

This Act is enacted to protect workers' livelihood and promote social security. Matters not provided herein shall be governed by other relevant laws or regulations.

The types and benefits of Labor insurance coverage are categorized as the following:
1. Ordinary insurance: There are five different kinds of benefits which are maternity benefits, injury or sickness benefits, permanent disability benefits, old-age benefits and survivors’ benefits.
2. Occupational accident insurance: There are four kinds of benefits which are injury and sickness benefits, medical-care benefits, permanent disability benefits and survivors’ benefits.

All labor insurance accounts books and operational receipts，income and expenditure shall be exempt from taxation.

Competent authorities of Labor insurance include: Ministry of Labor for the central government; the municipal government for the municipality.