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The insurance premium of labor insurance is calculated using the insured person's monthly insurance salary and insurance premium rate.
The ordinary insurance premium rate is 7.5% ~13% of the insured person's monthly insurance salary; the insurance premium rate was 7.5% when the amendments of this Act was promulgated and enforced on July 17, 2008, three years after the new regulation is enforced, the premium rate will be increased by 0.5%. Since then, 0.5% will be added to the insurance premium rate every year until the rate reaches 10%. From the year when the insurance premium rate reaches 10%, the rate will then be increased by 0.5% every two years until the rate reaches the upper limit of 13%. However, when the balance of the insurance fund is enough to pay the benefits for the next twenty years, the insurance premium rate will not be increased.
The occupational accident insurance premium rate is divided into two types which are Business Category Accident Premium and On and Off Duty Accident Premium. The occupational accident insurance rate will be prescribed by competent central authority, reported to the Executive Yuan for review and approval, and sent to the Legislative Yuan for reference; and shall be adjusted once every three years.
For the insured units that employ a certain number of employees, the Business Category Accident Premium rate in the former paragraph will use Experience rate schedule which is calculated and adjusted annually by the insurer using the percentage of the total amount of occupational accident insurance benefit paid in the former three years to the total payable amount of occupational accident insurance premium payable according to the following regulations:
1.For those exceed 80% of the total payable amount of occupational accident insurance premium payable, 5% of the applicable business category of occupational accident insurance premium rate will be additionally charged for every 10% increase until the premium rate reaches the 40% upper limit.
2.For those lower than 70% of the total payable amount of occupational accident insurance premium payable, 5% of the applicable business category of occupational accident insurance premium rate will be deducted for every 10% decrease.
The Experience Rate regulations shall be prescribed by the competent central authority.
The insurer shall separately handle the accounting of occupational accident insurance.

The term "monthly insurance salary" referred to in the preceding article shall mean the salary reported by an insured unit pursuant to the "Table of Grades of Insurance Salary" and on the basis of the insured person's total monthly salary. In case an insured person's wage is calculated on piecework basis, the monthly insurance salary shall be pro rata to that of a worker of the same grade in the Table reported by the insured unit. The monthly insurance salaries of workers referred to in paragraph 1 subparagraph (7) or (8) of article 6 or paragraph 1 subparagraph (4) of article 8 shall be assessed by the insurer pursuant to the Table subject to the approval of the competent central authority.
In case the reassessment of an insured person's monthly insurance wage was made between February to July of the current year, the insured unit shall notify the insurer of the same before the end of August of the current year,in case the reassessment was made between August of the current year to January of the following year, notification shall be made by the insured unit to the insurer before the end of February of the following year. The reassessed monthly insurance salary shall be effective on the first day of the month following the notification.
The "Table of Grades of Insurance Salary" referred to in paragraph 1 of this article shall be prescribed by the competent central authority subject to the approval of the Executive Yuan.

Where the insured person's insurance salary declared by the insured unit is not true, the insurer may directly make adjustment according to the insurance salary of an equivalent grade of the same occupation, and notify the insured unit about the adjustment. In case the insurance salary after being adjusted is not in conformity with the actual salary, the latter shall apply.
The insurance salary directly adjusted under the above paragraph shall take effect on the first day of the next month after adjustment is made.

In case of additional insurance under Subparagraph 3, Paragraph 1, article 8, whose income is lower than the top grade of the "Table of Grades of Insurance Salary", the insured unit may quote and declare the insurance salary by itself. But the declared salary may not be lower than that of the grade applicable for the highest insurance salary as declared by the affiliated employees.

Labor insurance premiums shall be calculated and paid in accordance with the following measures:
1.If an insured person is a worker referred to in paragraph 1, subparagraphs (1) to (6) inclusive, of Article 6 or paragraph 1, subparagraphs (1) to (3) inclusive of Article 8, twenty percent of the premium on ordinary insurance shall be paid by the insured person, seventy percent by his employer, and the remaining ten percent shall be paid by the central government. The premium of occupational accident insurance shall be paid entirely by the insured unit.
2.If an insured person is a worker referred to in paragraph 1, subparagraph (7) of Article 6, sixty percent of ordinary and occupational accident insurance premiums shall be paid by the insured person, and the remaining forty percent shall be subsidized by the central government.
3.If an insured person is a worker referred to in paragraph 1, subparagraph (8) of Article 6, twenty percent of ordinary and occupational accident insurance premium shall be paid by the insured person, and the remaining eighty shall be subsidized by the central government.
4.If an insured person is a worker referred to in paragraph 1, subparagraph 4 of Article 8, eighty percent of ordinary and occupational accident insurance premiums shall be paid by the insured person, and the remaining twenty percent shall be subsidized by the central government.
5.If an insured person is a worker referred to in Article 9-1, eighty percent of the insurance premium shall paid by the insured person, and the remaining twenty percent shall be subsidized by the central government.

The labor insurance premiums shall be paid monthly according to the following regulations:
1.For an insured penson on referred to in paragraph 1, subparagraphs (1) to (6) of article 6, or paragraph 1, subparagraphs (1) to (3) inclusive of article 8, the portion of the premium to be borne by him shall be deducted by the insured unit which shall be paid together with the employer's portion to the insurer before the end of the following month.
2.For an insured person referred to in paragraph 1, subparagraphs (7) or (8) of article 6, or paragraph 1, subparagraph 4 of article 8, the portion of the premium to be borne by him shall be paid in the current month to the insured unit to which he belongs, and the insured unit shall forward the accumulated premiums to the insurer before the end of the following month.
3.For an insured person referred to in article 9-1, the premium due shall be paid by him in the current month to the insured unit or labor organization to which he belongs, and the insured unit or labor organization concerned shall forward the accumulated premiums to the insurer before the end of the following month.
All labor insurance premiums paid to the insurer shall not be refundable except for the consequence of cases which are neither attributable to the insured unit, nor to the insured person.

In case an insured unit has not paid the premiums due before the date indicated in paragraph 1 of the preceding Article, they may be paid within a fifteen-day grace period. In case the premiums remain unpaid to the insurer within the grace period, an additional overdue penalty at the rate of 0.1 percent shall be paid for each day beginning from the expiration day of the grace period to one day before the premiums are paid in full, provided that the overdue penalty shall not be more than 20% the amount of the premiums.
In case the premiums have not been paid fifteen days after the penalty is due, the insurer shall take legal action for the premiums and penalties payable. In case the insured unit has no property to be attached or has property that is not sufficient to pay the debt, the chief executive officer or responsible pen on shall be liable to pay compensation if deemed responsible for the default.
The insurer temporarily suspends benefit payments to an insured person from the day legal action is taken to the day when the premiums and penalties are paid in full, except when the portion of the premium payable by the insured person on has already been deducted or paid to the insured unit.
For an insured person on referred to in paragraph 1 subparagraphs (7) or (8) of article 6, and paragraph I subparagraph (4) of article 8, the premiums payable under article 15 shall be paid to the insured unit periodically. In case it has not been paid after the fifteen-day grace period, the insured unit may charge penalties according to paragraph l and forward the total amount to the insurer. In case it has not been paid fifteen days after the penalties have been charged, benefit payments shall be suspended temporarily.
In case an insured person on referred to in article 9-1 has not paid insurance premiums for more than two months, it is considered that he has withdrawn from insurance. All benefit payments received by him during the period when he owes premium contributions shall be recovered legally.

Premiums and overdue penalties of Labor Insurance take precedence over general claims.

In case an insured person temporarily loses his salary because of an injury for which he receives injury or sickness benefits or hospital care benefits, he may be exempted from paying his portion of the premiums so long as his salary is suspended.
The period during which an insured person is exempted from paying his portion of the insurance premiums referred to in the preceding paragraph shall be included in calculating his coverage period.