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Employer that holds a practice license, that has been registered by the law, has a tax registration, or has been issued an employment permit by the central competent authority according to the law as specified in Subparagraph 1 of Paragraph 1 of Article 6 of the Act are as follows:
1.Those who have passed the professionals and technologists examinations and have obtained the practice qualifications or business permits by the law, and employed laborers for performing their business.
2.Legal persons established by the law.
3.Businesses, factories, mines, salt, ranges, pastures, forest and tea plantations, fishery, public utility, transportation, news media, cultural entities, public-interest entities, cooperative entities registered with the competent authority according to the law, or other factories or business units registered with the related business competent authorities.
4.Civil societies, cram schools, training institutions, religious groups, or apartment building administration committees are established by the law.
5.Street vendors or public market vendors that are legally licensed or approved to operate a business.
6.The branch or office established by a foreign company within the territory of the Republic of China.
7.The person planning to run in election, candidates, and elected candidates for central or local public office elections, who employ labors for running an election or public office duties.
8.Village or community offices that engage in social welfare service affairs according to the central or local government's social welfare service plans.
9.Those who have undergone tax registration by the provisions of the Value-added and Non-value-added Business Tax Act or have been assigned the tax registration number of the withholding unit by the tax collection authority.
10.Employers who have been approved by the central competent authority by employment service regulations to hire foreigners to engage in household care work or household chores.

The labors without regular employment specified in Article 7 of the Act refer to those who are regularly employed for not more than three months by two or more different employers other than those specified in the subparagraphs of Paragraph 1 of Article 6 of the Act, and whose job opportunities, working hours, workload, workplace or work remuneration are not fixed.
The term "self-employed" specified in Article 7 of the Act refers to those who independently engage in labor or technical work and thereby receive remuneration, and do not employ any other paid staff to assist in the works undertaken.

The term "foreign nationals" as mentioned in Article 11 of the Act refers to any of the following persons:
1. Persons who have been approved by the central competent authority or the related business competent authorities to engage in work by the Employment Services Act or other regulations.
2. Persons who are permitted to perform work by laws and regulations.
When the insured unit is the labor insured as mentioned in Subparagraph 1 of the preceding Paragraph, the photocopy of the certification document approved by the relevant authority to engage in work shall be attached and submitted.

The provisions of these Enforcement Rules concerning the national identity cards may be replaced by the ARC of the Republic of China or foreign passports for the insured foreign nationals.

The unit applying for insuring shall fill in the insurance application form and an insurance declaration form and submit them to the insurer during the insurance application procedures.
The declaration form mentioned in the preceding Paragraph shall be recorded in detail according to the information specified in household registration or relevant information.
Those who have participated in labor insurance, employment insurance, or contributed to labor pensions before the enforcement of the Act may be exempted from filling out the insurance application form by the provisions of Paragraph 1.
The workers of the insured units in the preceding Paragraph who meet the qualifications for additional insurance as specified in Articles 6 to 9 of the Act and have participated in labor occupational accident insurance, employment insurance, or contributed to labor pensions before the date of enforcement of the Act, and are still employed and insured on the enforcement date of the Act may be exempted from filling out the insurance application form in Paragraph 1, and the insurer unit will handle the procedures for insuring directly.

For workers who comply with the provisions of Articles 6 to 9 of the Act, when their insured units go through the insurance application procedures, except for government agencies (institutions), public schools, and those who use the online application system provided by government agencies (institutions), the photocopies of the front and back of the national identity card of the person in charge and the photocopies of the following relevant supporting documents issued by the related business competent authorities shall be attached and submitted:
1. Factory: The relevant factory registration documents.
2. Mine: Mine registration certificates, permits for mining or prospecting, or relevant supporting documents.
3. Salt, ranges, pastures, forest, and tea plantations: Registration certificates or relevant supporting documents.
4. Transportation: Transport enterprise permits or relevant supporting documents.
5. Public utility: Utility permits or relevant supporting documents.
6. Company or corporate: Company registration certificates or business registration certificates.
7. Private schools, news media, cultural entities, public-interest entities, cooperative entities, fisheries, vocational training institutions, and civil societies of various industries: Registration permits or registration certificates.
8. The person planning to run in election and candidates for central or local public office elections: The Control Yuan's Letters of Approval to open accounts for political donations, the official letters or equivalent supporting documents sufficiently indicating the acceptance and registration of candidate by the corresponding Election Committee.
9. The elected candidates for central or local public office elections: The certificates of election.
10. Employers stipulated in Subparagraph 1, Paragraph 1, Article 9 of the Act: Employment contracts or supporting documents.
11. Others: Practice licenses, qualification certificates, employment approval letters or relevant registration, approval, or reference documents.
If the insured unit is unable to obtain the supporting documents in the preceding Paragraph according to the regulations, it shall apply for registration (change) of the withholding unit issued by the tax collection authority, or use the uniform invoice certificate to proceed to the insurance application procedures.

For workers who comply with the provisions of Articles 6 to 8 of the Act, their insured units shall fill in the insurance application form or insurance withdrawal form accordingly, and then submit or mail it to the insurer when proceeding to the insurance application or withdrawal procedures by the provisions of Article 12 of the Act.
When the insured is transferred between insured units with an affiliation relationship, the transferring unit shall fill in the transfer-out section of the insurance transfer application form whose transfer-in section shall be filled in by the acceptance unit and the overall application form shall be submitted or mailed by the acceptance unit to the insurer.
The date of mailing specified in the preceding two Paragraph shall be subject to the postmark of the original post office.
The provisions of the preceding three Paragraphs shall apply mutatis mutandis to the insured specified in Paragraph 1 of Article 9 of the Act.

If the insured does not resign but has one of the following circumstances, and is unable to continue to provide labor services, the insured unit may apply for withdrawal of insurance:
1. Drafted for military service.
2. Leave without pay.
3. Under suspension or detention before the final judgment of the court.

For workers who meet the provisions of Article 6 of the Act, their insurance coverage shall become effective from 0:00 on the date when they commence their employment. However, in any of the following circumstances, it shall be handled by the relevant provisions:
1. After the enforcement of the Act, for those who are employed before their employers comply with the provisions of Subparagraph 1, Paragraph 1, Article 6 of the Act: The insurance coverage shall become effective from 0:00 on the date when the employers obtain the practice licenses, have registered or have obtained the tax registration by the law.
2. After the enforcement of the Act, for those announced based on Subparagraph 3, Paragraph 3, Article 6 of the Act, who are onboard or provide labor services before the date designated by the announcement: The insurance coverage shall become effective from 0:00 on the date designated by the announcement.
3. For the insured who is onboard and has participated in labor occupational accident insurance or employment insurance on the date before the enforcement of the Act: The insurance coverage shall become effective from 0:00 on the enforcement date of the Act.
4. For the insured who are onboard and do not participate in labor occupational accident insurance or employment insurance: The insurance coverage shall become effective from 0:00 on the enforcement date of the Act. However, for those announced based on Subparagraph 3, Paragraph 3, Article 6 of the Act, who are onboard or provide labor services before the enforcement of the Act, the insurance coverage shall become effective from 0:00 on the date designated by the announcement.
For the workers referred to in the preceding Paragraph, their insurance coverage shall cease to be effective at 24:00 on the date of resignation.

For workers who meet the provisions of Articles 7 or 8 of the Act, their insurance coverage shall become effective based on the following provisions:
1. If the insured unit notifies the insurer on the date when the worker on the list joins the association and/or attends training: The insurance coverage shall become effective from 0:00 on the date when the insured unit submits (or mails) the insurance application form to the insurer.
2. If the insured unit does not notify the insurer on the date when the worker on the list joins the association and/or attends training: The insurance coverage shall become effective from 0:00 on the next date after the insured unit submits (or mails) the insurance application form to the insurer.
3. For the insured who joins the association and/or attends training, and has participated in labor occupational accident insurance or employment insurance before the enforcement of the Act: The insurance coverage shall become effective from 0:00 on the enforcement date of the Act.
For the workers referred to in the preceding Paragraph, the termination of their insurance coverage shall be handled by the following provisions:
1. If the insured unit notifies the insurer on the date when the worker on the list withdraws from the association or completes (withdraws from) the training: The insurance coverage shall become effective from 24:00 on the date when the insured unit submits (or mails) the insurance withdrawal form to the insurer.
2. If the insured unit does not notify the insurer on the date when the worker on the list withdraws from the association or completes (withdraws from) the training: The insurance coverage shall become effective from 24:00 on the date when the worker withdraws from the association or completes (withdraws from) the training.
3. If the insured unit proceeds to withdraw from the insurance when the worker does not withdraw from the association or complete (withdraw from) the training: The insurance coverage shall become effective from 24:00 on the date when the insured unit submits (or mails) the insurance withdrawal form to the insurer.

When the worker is onboard or attends training at the following timing, and the insured unit to which he belongs submits (or mails) the insurance application form and the supporting documents of onboarding and attendance of training to the insurer no later than the next working day, it shall be deemed as the procedures specified in Article 12 of the Act for applying for insurance have been completed:
1. The day is a holiday specified by the insurer according to regulations.
2. From 17:00 to 24:00 on the day of onboarding and/or attending training.
3. The day declared by the local government where the insured unit is located a day off by regulations.
The date of mailing specified in the preceding Article and the preceding Paragraph shall be subject to the postmark of the original post office.

The provisions of the preceding two Articles shall apply mutatis mutandis to the commencement and cessation of the effect of the insurance for the insured under Paragraph 1 of Article 9 of the Act.

If the insurance applicant has any of the following circumstances, the insurer shall notify it in writing to make corrections, and the insurance applicant shall make corrections within ten days from the day following the receipt of such notification:
1. The insurance application form is not filled out or bears no seals of the insured unit and the person in charge.
2. The application form for the insurance, insurance transfer or insured wage adjustment form submitted will not be accepted if it bears no the name and the national ID number, the seals of the insured unit and the person in charge, or if there are any errors in the name, the date of birth date, the national ID number or the insured wage of the insured.
3. The application for insurance coverage for foreign nationals as stated in Article 11 of the Act is not attached with the photocopy of the supporting document for approval to engage in the work.
The date of submission of the corrected materials in the preceding Paragraph shall be subject to the date of delivery to the insurer; for mailing, the postmark of the original post office shall prevail.
The seal of the person-in-charge specified in Paragraph 1 may be replaced by the signature of such person.

Where the insurance applicant makes corrections on the insurance application form or insurance transfer form on time by the provisions of the preceding Article, the date of the original notification to the insurer shall be the date of application; for overdue corrections, the date of corrections shall be the date of application.
For the insurance entities specified in Articles 7 to 9 of the Act who by the provisions of the preceding Article submit corrections to the insurance application form or the insurance transfer form, the insurance coverage for their workers shall become effective by the provisions of Paragraph 1 of Article 15; for overdue corrections, it shall become effective on the day following the corrections.
If the insured wage adjustment form is corrected by the insurance applicant on time by the provisions of the preceding Article, it shall take effect on the 1st of the month following the application date; for overdue corrections, it shall take effect on the 1st of the month following the corrections.
If the insured unit fails to make corrections on time, the loss suffered by the workers shall be compensated by the insured unit.

If the insured unit is closed, dissolved, revoked, canceled, or becomes bankrupt, etc., or it is determined that it has ceased to perform the business and no workers are employed, the insurer may cancel the registration of the insured unit directly.
If the registration of the insured unit has been canceled by the provisions of the preceding Paragraph, and the originally-employed workers have not been withdrawn from the insurance by the insured unit by the regulations, the insurer will directly withdraw the insurance; and the termination of the insurance validity, the premiums payable and the late fee payable shall be calculated based on the date of confirmation of the facts, and if it cannot be determined, the date of confirmation designated by the insurer shall prevail.

If the insured unit falls under any of the following circumstances, it shall fill in the application for change of the insured unit within 30 days, and submit it along with relevant supporting documents to the insurer:
1. Change of name, address, or mailing address.
2. Change the person in charge.
3. Changes in main business items.
If the insured unit fails to complete the procedures by the provisions of the preceding Paragraph, the insurer may complete the change by the information registered with the relevant authorities.
When the insured unit completes the procedures for changing the data of the labor insurance, employment insurance insured unit, or labor pension payment unit, it is deemed to have completed the procedures for the change of the information of the insurance applicant unit.

When an insured unit dissolves due to merger, demerger, or transfer, the unpaid insurance premium or late penalty shall be borne by the surviving, newly established, or receiving insured unit.

If the name, date of birth, and/or national ID number of the insured is changed or incorrect, the insured shall immediately notify the insured unit to which it affiliates.
If the relevant personal information of the insured in the preceding Paragraph is changed or incorrect, the insured unit shall immediately fill in the application for the change of the insured, and attach it with a copy of the front and back of the national ID card or relevant supporting documents and submit all of them to the insurer for verification.
If the insured fails to notify the insured unit to which it affiliates by the provisions of Paragraph 1, or the insured unit fails to submit relevant documents to the insurer by the provisions of the preceding Paragraph, the insurer may make a change by the information registered by the relevant authorities.

For the insured specified in the provisions of Paragraph 1 of Article 7 of the Act, if he has any of the following circumstances, the insurer shall upon becoming aware notify the original insured unit within a specified time limit to transfer the insurance of such insured to:
1. The insured unit which is a craft union not covered by the main business item.
2. The craft union which is covered by the main business item upon the business item has been changed but the insurance has not been transferred.

The worker list specified in Paragraph 3, Article 15 of the Act shall separately record the following matters:
1. Name, date of birth, address, and national ID number.
2. Date of onboarding, joining of association, or attendance of training.
3. Type of work.
4. Hours of work and wage, allowances, or remuneration.
5. The reason and period of leave without pay.
Subparagraphs 4 and 5 of the preceding Paragraph shall not apply to craft unions, fisherman's associations, master mariner associations, and seamen's unions.
The attendance records and account books of wage stipulated in Paragraph 3 of Article 15 of the Act shall be handled in the following insurance units by the provisions of each subparagraph:
1. Craft unions, fisherman's associations, master mariner associations, and seamen's unions: The application form for joining, withdrawing and insured salary adjustment may serve as the alternative.
2. Employers who have been approved by the central competent authority by employment service regulations to hire foreigners to engage in household care work or household chores: The employment permit, employment contract, and salary breakdown form may serve as the alternative.