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Insurance and Welfare

¾ Labor Insurance
Labor insurance is a social insurance for the employed.
Workers engaged in labor and receiving salary remuneration
shall apply for insurance through their employer or the
organization to which they belong. The insurance premium Advantageous Environment
is calculated based on the monthly insured salary, insurance
rate, and contribution percentage. The maximum monthly
insured salary was raised to NT$45,800 on May 1, 2016, while
the minimum monthly insured salary is based on the minimum
wage. In 2023 and 2024, the insurance rate is 11% of the
insured's monthly insured salary, 70% of the cost of insurance
is borne by the employer, 20% by the employee, and 10% by
the government.
¾ Labor and Occupational Disaster Insurance

The highest monthly insured salary for labor and occupational
disaster insurance is NT$ 72,800 and tier-one insured salary
for labor and occupational disaster insurance is based on the
minimum wage. The insurance rate is calculated according
to the applicable industry of the group insurance applicant. In
2024, the minimum is 0.11% of the monthly insurance salary,
and the maximum is 0.93%. The insurance premium shall be
fully borne by the employer.

¾ Employment Insurance

The highest monthly insured salary for employment insurance is NT$ 45,800 and the tier-one insured
salary is based on the minimum wage. The employment insurance premium rate is set to 1% of the
monthly insurable salary; 70% of the premium is borne by the employer, 20% by the employee and 10% by
the government.

¾ National Health Insurance
National Health Insurance (NHI) is a compulsory social insurance. It is a universal system that offers equal
care to all subscribers and guarantees medical services to all those who are sick, injured, pregnant, or
facing other medical needs. People who have a record of participating in the NHI over the last 2 years
and have a household registration in Taiwan, those who had a household registration in Taiwan 6 months
before participating in the NHI, and those born in Taiwan who have completed household registration must
be enrolled in the NHI program.
Foreign nationals (including individuals from Hong Kong, Macau, and China) who hold an alien resident
certificate (ARC) and who meet the requirements of the National Health Insurance Act and regulations
announced by the competent authority shall join the NHI program. Those with a regular employer shall
join from the date of their hiring, while others shall participate in National Health Insurance after residing in
Taiwan for six months (that is having entered Taiwan and resided continuously for six months, or having left
Taiwan once for no longer than 30 days and after deducting the number of days spent outside Taiwan) to
ensure their right to access medical services.

In order to protect the health rights of foreign newborns, since December 1, 2017, foreigners with proof of
residency in Taiwan must purchase insurance for their newborn infants from the date of birth. Furthermore,
in accordance with the Act for the Recruitment and Employment of Foreign Professionals, foreign
professionals and their spouses, minor children, or adult children who are unable to care for themselves
due to mental or physical disabilities, shall enroll in the NHI after obtaining proof of residency, and will not be
subject to the six-month residency requirement if they meet one of the following conditions (please visit the
website of the National Health Insurance Administration for further information: https://www.nhi.gov.tw.):
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