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The total monthly salary specified in Paragraph 1 of Article 17 of the Act shall be determined by the following subparagraphs:
1.Employed worker: The salary specified in Paragraph 3 of Article 2 of the Labor Standards Act; if the Labor Standards Act does not apply, it shall be the remuneration for performing labor works.
2.Apprentices, foster workers of business entities, interns, and other persons similar to apprentices in nature: The allowance for living expenses.
3.Those who receive training from occupational training institutions: The stipend or grant from training.
4.Employers who actually engage in labor works: Remuneration from labor works or business income.
5.Self-employed: Remuneration for labor or technical works.
6.Seamen joining as members of the seamen’s associations or master mariner associations, those under announcement by the central competent authorities who provide labor services and receive remuneration: Remuneration received for engaging in labor works.
The monthly insured salary of the insured who joins the seamen’s unions as a member in Article 6 and Subparagraphs 1-3 of Paragraph 1 of Article 9 of the Act shall not be lower than the monthly salary of the applicable labor pension or the monthly payment of business income, salary insured by the labor insurance and employment insurance. However, if the salary exceeds the highest level of the insurance, the insured salary amount shall be the one for the highest level of the insurance.
The monthly insured salary of the insured specified in Articles 7 and 8 of the Act shall not be lower than the salary under the applicable labor insurance.
The insured who joins in the master mariner associations as a member in Subparagraph 3, Paragraph 1, Article 9 of the Act shall take the highest level of the insurance for the insured salary.
For those whose monthly income is not fixed, the average income of the last three months shall prevail, and the payment in kind shall be converted into cash at the price announced by the government.

During the period when the insured is hospitalized due to injury or illness or takes leave due to injury or illness, or during the period specified in Article 13 in which he is unable to continue to provide labor services, the insured salary shall not be adjusted.
The insured salary of the insured mentioned in the preceding Paragraph shall be adjusted by the insurer when the first level of the insured salary for the insurance is amended.

The calculation of the insurance premium specified in Paragraph 1 of Article 16 of the Act shall be calculated based on 30 days per month.
Where the insured unit transfers insurance for its insured by Paragraph 2 of Article 12, the insurance premium of the transferring entity shall be calculated and collected until the day before the transfer-out, and the insurance premium of the transferring entity shall be calculated and collected from the day of transfer-in.

The insurer shall calculate the insurance premium payable monthly according to the insured salary amount declared by the insured unit in Articles 6 to 9 of the Act. The insurance premium payment slip specifying calculation instructions shall be issued every month, and it shall be mailed or delivered to the insured unit by electronic data transmission by the 25th of the following month for payment.
The deadline specified in the preceding Paragraph for mailing or delivering the insurance premium payment slips for employers approved by the central competent authorities by the employment services regulations to employ foreign nationals to engage in household care work or household chores maybe the 25th of February, May, August and November of each year.
The employer's insurance premium payment period in the preceding Paragraph shall be the last date of February, May, August, and November of each year.

After receiving the insurance premium payment slip with the calculation instructions delivered by the insurer, the insured unit specified in Articles 6 to 9 of the Act shall pay the insurance premium to the collection agency designated by the insurer within the payment period, and take the receipt as proof of payment of insurance premium.
If the payment slip mentioned in the preceding Paragraph has not been received by the end of the month the insurer delivers it, the insured unit shall notify the insurer to reissue or download the payment slip online within 5 days, and pay within the grace period of 15 days; in the event of failure of notification, the payment slip shall be deemed to have been delivered by the 25th day of the month of delivery.

If the insured unit has any objection to the amount stated in the insurance premium payment slip with the calculation instructions, it shall pay the amount accordingly first, and then submit the reasons of objection to the insurer within 30 days. If it is confirmed that the amount is wrong, the amount will be corrected and settled when calculating the insurance premium for the next month.

If the insured unit or the insured refuses to pay the insurance premium and late penalty due and the insurer thereby temporarily refuse to make payment by the provisions of Article 23 of the Act, the insurance premium during the period of temporary refusal of payment shall still be calculated accordingly, and the insurance benefits that the insured may receive will be re-applied after the arrears have been fully paid.

For the insurance premium to be subsidized by the Central Government by Article 19 of the Act, the insurer shall issue a monthly insurance premium payment slip and deliver it to the Central Government for payment before the end of the following month.
The insurance premiums to be subsidized by the Central Government in the preceding Paragraph shall be settled together upon the insurance premium of the next installment is calculated when the insurer discovers that there is any difference.

The industry categories of occupational accident insurance and rate applicable to the insured unit shall be determined or adjusted by the insurer by the table of applicable industry categories of occupational accident insurance and rate according to the following provisions, and the insured unit shall be notified in writing:
1. The same occupational accident insurance rate applies to the same industry category.
2. The same occupational accident insurance rate shall apply to the same insured unit; when its business items cover multiple industry categories, the occupational accident insurance rate for the industry category of its main or the most significant business item shall apply.
If the insured unit has any objection to the applicable industry category and rate in the preceding Paragraph, it may, within 15 days from the day following the receipt of the notification, submit necessary supporting documents or materials and apply to the insurer for review.
The occupational accident insurance industry category and rate applicable to the insured unit shall not be adjusted after being determined. However, this does not apply to those who have changed their industry categories or main business items.

If the insured unit is required to pay a late penalty by Paragraph 1 of Article 21 of the Act, the insurer shall calculate the amount to be levied and notify the insured unit to make the payment to the designated collection agency.

The insured unit specified in Article 7 and Subparagraph 3 of Paragraph 1 of Article 9 of the Act may set a special account at the financial institution and notify the insured of such account so that the insured can pay the insurance premium.
For the insured unit referred to in the preceding Paragraph, after obtaining the consent of the insured or the member representative assembly, it may issue a receipt to collect three or six months' insurance premiums in advance at one time, which will be remitted to the insurer every month; the insurance premiums collected in advance shall be deposited in the special account set in the financial institution before being remitted to the insurer, and the accrued income generated shall only be for the use of the operation of this insurance.
The special account in the first two Paragraphs above may be the same as the special labor insurance account.
An insured entity that adopts advance collection of insurance premiums may apply for employee fidelity bond insurance for supervisors and business staff.
The management of an advance collection of insurance premiums shall be handled by the relevant regulations on the financial processing of the insured entity.

The exemption of payment of the part of the insurance premium payable by the insured specified in Article 7 and Subparagraph 3 of Paragraph 1 of Article 9 of the Act shall apply to the provisions of Paragraph 1 of Article 18 of the Labor Insurance Act mutatis mutandis.
The waiver of insurance premiums referred to in the preceding Paragraph shall be calculated by the insurer according to the issuance and payment documents, and a list of waived insurance premiums shall be issued for deduction from the total insurance premiums of the insured unit.