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Insurance premium for the Insurance shall be calculated based on the monthly insured salary of the insured person for the current month and the insurance fee rate.
Fee rate for the Insurance is divided into two types - industry accident fee rate and single fee rate for accidents on the way to/from work.
Under the previous paragraph, the insurance fee rate is in accordance with the applicable types of industries for occupational accidents under labor insurance and fee rate schedule last announced by the central competent authority at the time of implementation of the Act. Thereafter, starting from the date of implementation, adjustments shall be made every 3 years. The central competent authority will prepare proposals depending on the actual insurance income and expense status and actuary results, report to the Executive Yuan for approval and then make a public announcement.
For insured units with a number of employees over a certain threshold, the industry accident fee rate under the second paragraph shall be based on an actual performance fee rate. The insurer will calculate and adjust every year based on the total amount of insurance benefit paid in the past 3 years as a percentage of the total amount of insurance premium and the occupational safety and health activities.
The regulations concerning the performance fee rate calculation, adjustment and relevant matters under the previous paragraph shall be prescribed by the central competent authority.

The monthly insured salary under the first paragraph of the previous article shall be reported to the insurer by the insured unit based on the total monthly salary of the insured person in accordance with the insured salary category chart.
If the salary of the insured person is adjusted between February and July of a year, the insured unit shall notify the insurer of the new monthly insured salary by the end of August of the same year. If the adjustment is made between August of a year and January of the following year, the insurer shall be notified by the end of February of the following year. Such adjustment takes effect from the first day of the month following the notice.
When a person is added under insurance in accordance with subparagraph 2, the first paragraph of Article 9, when the income does not reach the highest level in the insured salary category chart, the insured salary shall be filed with evidence.
Under the first paragraph, the insured salary category chart shall be established by the central competent authority, submitted to the Executive Yuan for approval and then published.
The lower limit of the insured salary category chart under the previous paragraph is the same as the minimum wage published by the central competent authority. When the minimum wage is adjusted, such a lower limit shall also be adjusted.

When an insured person makes a false filing of the insured salary, the insurer may adjust the insured salary to the proper level based on audit information and give notice to the insured unit. If the insured salary after adjustment is inconsistent with the actual salary, the actual salary shall prevail.
After the adjustment under the previous paragraph, the new insured salary takes effect from the first day of the month following the adjustment.

The insurance premium of the Insurance shall be borne in accordance with the following:
1.For insured persons under Article 6, Article 8, subparagraphs 1 and 2, the first paragraph of Article 9 and Article 10, other than the persons who actually perform work under the first paragraph of Article 10, who should bear their own insurance premium, the insurance premium shall be fully borne by the insured unit.
2.For insured persons under subparagraph 1 of Article 7, the insured persons shall bear 60% and the central government shall subsidize the remaining 40%.
3.For insured persons under subparagraph 2 of Article 7, the insured persons shall bear 20% and the central government shall subsidize the remaining 80%.
4.For insured persons under subparagraph 3, the first paragraph of Article 9, the insured persons shall bear 80% and the central government shall subsidize the remaining 80%.

The insurance premium of the Insurance shall be paid on a monthly basis in accordance with the following:
1.For insured persons under Article 6, Article 8 and subparagraphs 1 and 2, the first paragraph of Article 9, the insured unit shall make payment to the insurer by the end of the following month.
2.Insurance premiums borne by insured persons under Article 7 and subparagraph 3, the first paragraph of Article 9 shall be paid to their insured units on a monthly basis. Payments shall be made in full by the end of the following month. The insured units shall be responsible for consolidating and making the payment to the insurer by the end of the month.
Insurance premium of the Insurance shall not be refunded once paid, except excess or wrongful payment due to any reason that is not imputable to the insured unit or insured person.

If any insurance premium payable by an insured unit is not paid before the deadline under the first paragraph of the previous article, a 15-day grace period may be granted. If payment remains overdue during the grace period, the insurer shall charge a delay penalty equivalent to 0.2% of the amount due on a daily basis from the expiry date of the grace period until the day preceding the payment. The amount of delay penalty shall not exceed 20% of the amount due.
If the delay penalty under the previous paragraph is not paid after 15 days, the insurer may forward the case for administrative enforcement in relation to the overdue insurance premium and delay penalty. If the insured unit has no property for enforcement or if the property is insufficient to cover the repayment, its legal representative or responsible person shall be jointly liable for repayment.
If the legal representative or responsible person of an insured unit is changed and if any insurance premium or delay penalty is not paid off by the previous legal representative or responsible person, the new legal representative or responsible person shall be jointly liable for repayment.

If any insurance premium payable by an insured person under Article 7 or subparagraph 3, the first paragraph of Article 9 is not paid before the deadline under subparagraph 2, the first paragraph of Article 20, a 15-day grace period may be granted. If payment is still not paid to the relevant insured unit during the grace period, the insured unit shall apply the first paragraph of the previous article mutatis mutandis and collect the penalty equivalent from the insured person on behalf of the insurer
If the insurance premium payable by an insured person under Article 7 is not paid, the relevant insured unit shall submit a list of insured persons with overdue payment when it compiles and submits the insurance premium of the current month.
After the insured unit collects delay penalty on behalf of the insurer in accordance with the first paragraph, if the insured person still fails to make payment within 15 days, the insurer may forward the case to administrative enforcement in relation to the overdue insurance premium and delay penalty in accordance with the law.

The insurer shall withhold payment in case of any of the following events:
1.The insured person under Article 7 or subparagraph 3, the first paragraph of Article 9 still does not pay the insurance premium or delay penalty 15 days after the insured unit collects delay penalty on behalf of the insurer in accordance with the previous article.
2.The insured person under the previous subparagraph still fails to pay off insurance premium or delay penalty 15 days after the insurer collects delay penalty from the relevant insured unit in accordance with the first paragraph of Article 21, except if the portion of the insurance premium payable by the insured person has been paid to the insured unit.
3.The insured person has an obligation to make payment him/herself due to overdue payment by the insured unit but fails to pay the insurance premium or delay penalty.
4.Any insured unit of which the insured person serves as a legal representative or responsible person fails to pay off insurance premium or delay penalty.
The insurer shall issue a written administrative decision to demand the return of any insurance benefit collected during the period of overdue insurance premium or delay penalty owed by the insured person or insured unit under the previous paragraph before a deadline.
If an insured person has an overdue insurance premium or delay penalty for occupational accident insurance under labor insurance before the implementation of the Act, the previous two paragraphs apply mutatis mutandis.

Insurance premium and delay penalty for the Insurance shall be repaid in priority to normal claims.

The following is not applicable to insurance premium and delay penalty for the Insurance:
1.Provisions about waiver of indebtedness in relation to company reorganization under the Company Act.
2.Provisions about waiver of indebtedness in relation to liquidation under the Consumer Debt Cleanup Act.
3.Provisions about waiver of indebtedness in relation to bankruptcy under the Bankruptcy Act.
4.Provisions about the statute of limitation under other laws.