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The total monthly salary referred to in Paragraph 1 of Article 14 of the Act shall be set in accordance with the wages stipulated in Subparagraph 3 of Article 2 of the Labor Standards Law. For those without fixed or steady monthly incomes, they shall be set according to the average monthly incomes in the recent three months. For those who are paid in kind, they shall be calculated in cash pursuant to the prices publicly announced by the Government.
In the event the insured units filing application forms for joining insurance coverage for their newly employed workers and their total monthly salaries are not ascertained, they shall be set at the total monthly salaries received by the workers with the same working grades in the insured units and apply pursuant to the requirements contained in the Table of Grades of Insurance Salary.

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.

The insurance premium, as prescribed in Article 13, Paragraph 1 of the Act, shall be calculated on a basis of 30 days per month.
In the event that an insured person is transferred in accordance with Article 23 of the Enforcement Rules, the insurance premium payable by the transferring unit shall be calculated up to the date proceding to the date of transfer. The insurance premium payable by the receiving unit shall be calculated from the date of transfer.

The insurer shall separately calculate payable insurance premiums in accordance with the insured persons' insurance salaries reported by the insured units each month and prepare insurance premium payment bills with the statements of methods of calculation regularly. The bills shall be sent to the insured units by mail or via electronic transmission before the 25th day of the next month and request them to pay the premiums.

After receiving the Insurance Premium Payment Slip with the calculation description
from the insurer, insured units are required to pay the premiums to the financial
institution designated by the insurer before the deadline and get the receipt back as
proof of payment.
In the event that the insured units have not received the premium payment bills
referred to in the preceding paragraph by the end of month the insurer shall send them,　they shall notify the insurer to resend them within five days or download the premium payment bill from the website of the insurer, and pay the premiums within the grace period of fifteen days. In case the insured unit fails to make such notices, the premium payment bills shall be considered to have been received before the 25th day of the next month.

If the insured units object to the amounts of premiums stated in the premium payment bills, they shall pay the said amounts first and then list the reasons to file a formal objection to the insurer. When the insurer discovers errors after investigation, it shall set the amounts straight later when it calculates premiums of the next month.

In the event that the insured units or insured persons are overdue in the payment of premiums or late fees for overdue premiums and after the insurer suspend insurance payments temporarily in accordance with Paragraph 3, 4 of Article 17 of the Act, they shall pay insurance premiums continuously during this temporary suspension period. After the payment of these owed fees, the insured persons can file their applications for their insurance payments.

The insurer shall calculate the amounts of insurance premiums and overdue fine payable by the insured units in N.T. dollars and to count five and higher fractions as units and disregard the rest when calculating a tenth of a N.T. dollars.

In the event that the insured units of the workers specified in Article 6, Paragraph 1, Subparagraph 1-6 and Article 8, Paragraph 1, Subparagraph 1-3 of the Act cannot set-off or receive insurance premiums within the time-limits set by Article 16 of the Act due to various reasons, they shall pay them first.

In the event that the insured persons are recruited to assume national military service, take unpaid leaves, are suspended from the job because of pending lawsuits or are detained and continue to join insurance coverage, the portion of their premiums payable by the insured units shall be paid by the insured units during the period. As for the portion of premiums payable by the insured persons, those have already been paid shall be deducted from the payments and those have not already paid shall be paid by the insured units first and recover from the insured persons later.

For the insurance premium to be subsidized by the central government under Article 15 of the Act, the insurer shall prepare and issue a payment bill of insurance premium every month, and submit it before the end of the next month to the central government for payment by transfer according to relevant provisions.
Where the insurer finds there is a difference in the above-mentioned insurance premium to be subsidized by the government, it shall be settled upon accounting the insurance premium next time.

When employers or persons in charge of the insured units deduct insurance premiums payable by the insured persons pursuant to Subparagraph 1 of Paragraph 1 of Article 16 of the Act, they shall explain them clearly on the insured persons' wage bills (bags) or issue receipts to them.

The insurer shall determine or adjust the applicable categories of occupations and premium rates of the occupational accident insurance for the insured units based on the following principles and in accordance with the "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance". The insurer should advise the insured units of the results in writing. 1.The same category of occupations shall use the same premium rates of the occupational accident insurance.
2.In the event that the same insured unit uses the same premium rates of the occupational accident insurance and its line of business includes various occupations, premium rates of the occupational accident insurance shall be decided by its most principal or representative business.
If the insured units object to the categories of occupations and premium rates referred to in the preceding paragraph, they shall prepare and submit necessary documents or materials, and file an application for reexamination to the insurer within fifteen days after the next day of receiving the notification.
The applicable categories of occupations and premium rates of the occupational accident insurance shall not be adjusted once they are determined and ascertained. This shall not apply, however, where the insured unit has changed its business nature or major business items.

Late fees payable by the insured units referred to in Paragraph 1 of Article 17 of the Act shall be calculated by the insurer and notify insured units to pay to the designated financial institutions.

The insured units that the insured persons are affiliated with and referred to in Subparagraphs 7, 8 of Paragraph 1 of Article 6 and Subparagraph 4 of Paragraph 1 of Article 8 of the Act may establish a dedicated account for labor insurance in the financial institutions and notify the insured persons so they could pay the insurance premium into the account .
The insured units the insured persons are affiliated with and referred to in the preceding paragraph, after receiving approvals from the insured persons or the general meeting of the members, may take three-or-six months' insurance premiums in advance , issue receipts to the insured persons , and pay to the insurer monthly. Those insurance premiums received in advance and not yet payable to the insurer shall be deposited in special accounts in the financial institutions. The interests thus accumulated shall be used within the scope of the insurance transactions referred to in the Act.
The insured units which are receiving insurance premium in advance referred to in the preceding paragraph may join the insurance programs for their chiefs or personnel in charge of the business for the purpose of guaranteeing their honesty and credibility.
The management of insurance premium received in advance referred in Paragraph 2 shall be pursuant to the related regulations concerning financial transactions of the insured units.

In the event that the insurance premiums payable by the insured persons are exempt from payment pursuant to Paragraph 1 of Article 18 of the Act, the insurer shall calculate the amounts in accordance with the approved documents of payment and issue the insurance premium exemption bills, and subtract the amounts from the total insurance premiums payable by the insured units.