1.

There are three types of labor insurance annuity: disability, old-age, and survivor.

2.

Old-age annuity of labor insurance is a monthly payment which can be claimed until death. The existing old-age payment is a lump sum payment. 

3.

To take care of the rights of the insured labor, for those who have accumulated labor insurance seniority, labor or survivors are qualified to choose between a lump sum payment and annuity payment when claiming disability, old-age, or survivor benefits.

4.

If the seniority if 15 years or above, but withdraw from the insurance coverage before the qualified age of annuity, the person can claim the annuity 5 years before the qualified age, a 4% deduction is applied for every year prior to the qualified age, the maximum reduction is 20％. For instance: Miss Change has an insurance salary of NT$32,000, accumulated insurance seniority is 30 years, the annuity is calculated as the following: claimed at 55 years old, 32,000×30×1.55％×（1-20％）＝NT$11,904.

5.

Average monthly insurance salary × income substitute rate（1.55％）× accumulated insurance seniority; If the amount is less than NT$4,000, NT$4,000 will be issued.

6.

1. Spouse:
（1）aged 55 or above with marriage relation with the insured person for one year or above. However, spouse aged 55 or above without job capability or is raising children specified in item 2 is not subject to this limitation.（2）aged 45 or above with marriage relation with the insured person for one year or above, and the monthly job income does not exceed the level 1 of the insurance salary classification table.

2. Children and grandchildren:
（1）a minor; （2）no job capability;（3）aged under 25 and is still a student, and the monthly job income does not exceed the level 1 of the insurance salary classification table.

3. Parents and grandparents: aged 55 and the monthly job income does not exceed the level 1 of the insurance salary classification table.

4. Siblings:
（1）a minor; （2）no job capability;（3）aged under 55 and the monthly job income does not exceed the level 1 of the insurance salary classification table.

7.

1. Death during the insurance coverage duration: 
（1）average monthly insurance salary × income substitute rate（1.55 %）× accumulated insurance years; If the amount is less than NT$3,000, NT$3,000 will be issued.（2）In the case that there are two survivors or above with the same survivor priority, 25% more will be issued for every additional survivor, the maximum additional payment is 50%.

2. Death during the annuity issuance duration:
（1）50% of the disability annuity or old-age annuity will be issued: If the amount is less than NT$3,000, NT$3,000 will be issued.（2）In the case that there are two survivors or above with the same survivor priority, 25% more will be issued for every additional survivor, the maximum additional payment is 50%.

8.

In 2021, the existing regulation for the ordinary accident insurance premium rate of labor insurance is 11.5% (including the premium rate of employment insurance, 1%) of the insured person's monthly insurance salary.

9.

1. An insured person aged 60 or above with insurance seniority of the following is qualified to claim old-age benefit if: (1) Accumulated insurance seniority is 15 years or above, old-age annuity can be claimed. (2) Accumulated insurance seniority is under 15 years; old-age lump sum payment can be claimed. The above age criteria will be increased for 1 year from the 10th year of the implementation date of annuity system, after that, will be increased for 1 year for every 2 years; the maximum age criterion is 65 years old.
2. An insured person who has any of the following conditions may claim to receive old-age benefits in a lump sum:
   1) An insured person at least sixty years of age or a female insured person at lease fifty-five years of age who has been insured for at least one year and resigns; 
   2) An insured person whose insurance coverage reached over fifteen years, who is at least fifty-five years of age and resigns; 
   3) An insured person who has insured in the same insured unit for over twenty-five years and resigns; or 
   4) An insured person whose insurance coverage reached over twenty-five years, who is at least fifty years of age and resigns; 
   5) An insured person who has been employed for more than five years in physical hard labor, work of special character, certified by the competent central authority as dangerous, who is at least fifty-five years of age and resigns.

10.

1. In the case that the insured person claims the old-age lump sum payment, seniority under 15 years will be qualified for 1 month of payment for each year of service, for seniority over 15 years will be qualified for 2 months of payment for each year of service, the total payment shall be no more than 45 months. For those who continue to work over 60 years old, the insurance seniority after 60 years old can only be granted to a maximum of 5 years of seniority, the combined old-age payment is limited to a maximum of 50 months.
2. In the case that the insured person claims old-age annuity, the calculation is based on the insurance seniority, there is no maximum limitation. The payment will be calculated by either of the following formulas depending on which is higher: (1) NT$3000＋ average monthly insurance salary×seniority×0.775%. (2) Average monthly insurance salary×seniority×1.55%.

11.

1. The average monthly insured salary of annuity and lump sum old-age benefit is based on the average of the highest 60 months of the insurance duration.
2. The lump sum old-age benefits based on the existing scheme shall be computed on the basis of the average monthly insurance salary for the last three years prior to the month in which the insured person retires
3. Other Insurance benefits payable in cash shall be computed on the basis of average monthly insurance salary for the last six months prior to the month in which the insured contingency occurs. In case an insured person is paid on a daily-wage basis, his insurance benefits shall be determined by dividing his average monthly insurance salary by thirty.

12.

"The same insured unit" means:

1. The insured persons join insurance coverage with their affiliated employers, institutions or groups.
2. The insured persons join insurance coverage with the employers, institutions or groups that are merged or reorganized in accordance with related statutes and administrative regulations.
3. The insured persons join insurance coverage with the employers, institutions or groups that are transferred from public enterprises to private enterprises in accordance with the Statute for Transferring Public Enterprises to Private Enterprises.

13.

For within one year after an insurance policy has been terminated, an insured person shall remain entitled to injury or sickness benefits, disability benefits, death benefit or occupational accident medical care benefits for an injury and the disease it causes occurred during the period of his insurance policy.

14.

In the event that the insured persons suffer occupational injuries or diseases outside of the jurisdictional areas which the Labor Insurance Act is implemented and requires outpatient medical services or hospitalization, they may retain the documents of proof and bills of expenses issued by the hospitals or clinics where they received medical treatments and present them, within six months from the dates they received clinical services or the dates they are released from the hospitals, to the insured units they are affiliated with. 

15.

In the case that the insured is disabled resulted from occupational hazards, and has claimed disability benefits, Medical Care benefits is still valid if the insured continue to work and participate in labor insurance and the injury or disease is not the original injury or disease.

16.

Insured persons incur injuries resulting from accidents occurred while they are on and off duty, at proper time, on the way of round trips from daily residences to workplace, injuries are considered as occupational injuries. The following injuries shall not be considered as occupational injuries: personal activities, no driver's license, suspended driver's license, barge into the red light, and barge into crossover of railways, drive under influence, and drive on shoulders of highways. 

17.

Insured persons incur injuries resulting from accidents occurred while they are on and off duty, at proper time, on the way of round trips from daily residences to workplace, injuries are considered as occupational injuries and are entitled to claim occupational injury benefits. However, the following injuries shall not be considered as occupational injuries:

1. Personal activities are not necessary for daily life.
2. Drivers have no drivers' license of types of cars for driving.
3. Drivers are under the period of invalidation or taking disciplinary action against invalidation of their drivers' license.
4. Persons drive against traffic regulations and barge into the red light while they pass through intersections with restraints of light marks.
5. Persons barge into crossover of railways.
6. Persons drive their cars while their alcohol concentrations are over the stipulation standard, they take drugs, psychedelic or controlled drugs.
7. Persons drive against traffic regulations on shoulders of highways.
8. Drivers drive their cars without following the direction that they should obey, or competing to drive, contesting, crawling or driving in other dangerous ways.

18.

In case an insured person is not receiving salary payment on account of an ordinary injury or sickness for which he is hospitalized and under medical treatment, he shall be paid ordinary injury or sickness benefit beginning from the fourth day on which he is incapacitated for work. Ordinary injury or sickness benefits shall be payable at the rate of fifty percent of the average monthly insurance salary of an insured person six months prior to the accident and payable once every half month for a maximum period of one year.

19.

In accordance of Article 52 of the Enforcement Rules of the Labor Insurance Act, The insurer shall process the application of insurance benefit payment procedures for their affiliated insured persons or their beneficiaries and shall not charge any form of monetary compensation.

20.

Foreign workers applying for joining insurance coverage shall submit Xeroxed copies of work permits approved and issued by the central competent authority or other related business competent authorities, residence permits for foreign nationals, or foreign passports.

21.

In the case the employment day of the insured person is a Sunday or a national holiday and the insurer applies for the insurance on the subsequent day, the effective day can start from the employment day if the insurer present related employment evidence.

22.

Labor insurance is a mandatory social insurance; labor who is required to participate in labor insurance shall be the insured persons. If the labor is not willing to participate in labor insurance, the insurer is entitled to report to the Bureau of Labor Insurance and the labor is liable to a fine over NT$300 but less than NT$1,500.

23.

The insurance takes effect starting from the employment date or association membership effective date; for those who delay the application, the insurance takes effective from the subsequent day of the application date.

24.

Yes, claiming rights of all insurance payments are within five years starting from the date of payment effective date. After the implementation of labor insurance annuity, the claiming right of old-age benefit is not subject to the five years deadline.

25.

The existing labor insurance benefits include childbirth, injury, disease, disability, old-age, death and occupational hazard medical care benefits.

26.

Labor insurance is targeted at hired workers who actually engage in work and are compensated for the work performed, or labor who do not have a regular employer or work solitarily.

27.

The day of the employment.