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FAQ - Health and Labor Insurance, Social Welfare

  • Q1: Can foreign workers employed by Taiwanese companies obtain labor insurance and health insurance as insured persons?
    1. Labor insurance: 
    Ordinary companies employ workers who meet the requirements of Article 6 of the Labor Insurance Act, and the insured units are obliged to insure them. If a worker is employed by an insured unit under the provision of Article 8 of the Act, or if a domestic helper or care worker is employed by an individual employer, such an employee’s insurance plan shall be voluntarily agreed upon. If you have any questions, please contact the Bureau of Labor Insurance, Ministry of Labor, Executive Yuan. Telephone: +886-2-2396-1266.
    2. Health insurance:
    After the employer of a foreigner has applied for a work permit to the Ministry of Labor or the Ministry of Education, and the foreigner is approved for entering the country, the employer shall manage the insurance enrollment with the Divisions of National Health Administration. This will be along with an approval letter for a work permit and a residence permit. This is also applied to special foreign professionals with employment gold cards.
  • Q2: How are labor insurance premiums calculated in the case of foreign workers?
    1. Labor insurance: There are two types of premium rates: ordinary and occupational accident. According to Articles 13 and 15 of the Labor Insurance Act, for a foreign worker who is employed by a fixed employer, 70% of the ordinary insurance premium is shared by the employer, 20% by the insured person and 10% by the government. For the occupational accident rate, the full premium is paid by the employer. When a foreign worker does not have a regular employer or is self-employed and affiliated with an occupational union, he/she will bear 60% of the premium for both ordinary and the occupational accident insurance, and the remaining 40% will be paid by the government.  From 2021, the ordinary insurance premium for labor insurance shall be calculated at 10.5%, and occupational accident premium rates shall vary according to occupational risk.
    2. Health insurance:
    According to article 27 of the National Health Insurance Act, foreign workers with certain employers, the insured and their dependents should pay 30 % of the premium, group insurance applicants pay 60 %, and the remaining 10 % shall be subsidized by the central government.
  • Q3: How does an insured unit report the insured salary of foreign workers?
    1. Labor Insurance:
    The total monthly salary refers to the wages (including wages, salaries and bonuses, allowances and any other regular payments regardless of the name which may be computed on an hourly, daily, monthly and piecework basis, whether payable in cash or in kind.) stipulated in Subparagraph 3 of Article 2 of the Labor Standards Act. For those without fixed or steady monthly income, it shall be set according to the average monthly incomes for the most recent three months.
    The monthly insurance portion of the salary for Labor Insurance should be filed based on the total amount of the insured person's monthly salary according to the "Table of Grades of Insurance Salary".  The current applicable rating scale was implemented on January 1, 2021, with level 1 being NT $24,000 and the top level being NT$45,800.
    2. Health Insurance:
    (1) According to article 20 of National Health Insurance Act, the insurance amount of an employee with a certain employer shall be the payroll.
    (2) Meanwhile, according to article 21 of the same Act, in case the payroll is adjusted between February and July of the current year, the group insurance applicants shall notify the insurer of the adjusted insured payroll-related amount by the end of August of the same year. Or they shall notify the insurer by the end of February of the following year if the adjustment is made between August of the current year and January of the following year. This shall be effective on the first day of the following month after notification. The insurance amount shall not be lower than the monthly labor pension reserve deposit or the insured salary of other social insurance schemes to which the insured subscribes.


  • Q4: What kind of impact will be on the workers in case an insured unit delays payment of the Arrears Wage Payment Fund? How can the workers claim for these payments or protect their rights and interests?
    The wage arrears payment program stipulates that employers should pay a certain amount into the fund monthly to be used for subsequent payment of wage arrears (for up to six months), retirement pension and severance pay required by the provisions of Labor Standards Act, and the severance pay required by the provisions of Labor Pension Act ( the total amount of  pension and severance shall be no more than six months of average wage). In case an employer has suspended or liquidated its business or has declared bankruptcy, and of non-payments upon the workers(including foreign workers who are applicable to Labor Standards Act) request for arrears of wages, pensions, or severance pay, the Fund can temporarily cover the payments, but the employer shall repay the amount to the Fund within a specified timeframe. If an employer has unpaid the arrears wage payment fund, workers shall not apply for such payment. Workers of employers who have paid up owed contributions may also apply for such payment.


  • Q5: How long will foreigners eligible for the National Insurance Program?

    The National Health Insurance Act stipulates that foreign nationals who with Valid Alien Resident Certificate or Resident certificate for the Taiwan area must enroll in the National Health Insurance program upon living in Taiwan for 6 months (6 months of continuous residence in Taiwan or with one trip abroad not exceeding 30 days when the actual residency period of 6 months is reached after the days abroad have been deducted).
    In accordance with the Act for the Recruitment and Employment of Foreign Professionals, spouses, children under 18 years old and disabled children aged over 18 of the employed foreign professionals shall enroll in the NHI program from the date of ARC issued and be the dependents of the foreign professionals through their companies, without restriction of having established a registered domicile in Taiwan for at least 6 months.

     

  • Q6: What are the labor insurance benefits of foreign workers?
    Foreign workers are insured under the Labor Insurance Act as insured persons, and upon the occurrence of a contingency covered by the insurance plan during the coverage period, they can apply for labor insurance benefits. Included in the ordinary insurance program are five different kinds of benefits which are maternity benefits, injury or sickness benefits, disability benefits, old-age benefits and survivors’ benefits. Occupational accident insurance includes four kinds of benefits which are injury and sickness benefits, disability benefits, survivors’ benefits (including missing allowance) and medical-care benefits.
  • Q7: Are the APRC holders eligible for the National Insurance Program?

    1.Authorized authority: Ministry of Health and Welfare.


    2.The National Health Insurance Act stipulates that foreign nationals who with Valid Alien Resident Certificate or Resident certificate for the Taiwan area must enroll in the National Health Insurance program upon living in Taiwan for 6 months (6 months of continuous residence in Taiwan or with one trip abroad not exceeding 30 days when the actual residency period of 6 months is reached after the days abroad have been deducted).


    3. In accordance with the Act for the Recruitment and Employment of Foreign Professionals, spouses, children under 18 years old and disabled children aged over 18 of the employed foreign professionals shall enroll in the NHI program from the date of ARC issued and be the dependents of the foreign professionals through their companies, without restriction of having established a registered domicile in Taiwan for at least 6 months.

     

    For more information, please visit: National Health Insurance Administration - Enrollment

  • Q8: What medical services could the foreigner enjoy after the enrollment of national health insurance?
    1. Business implementation agency: National Health Insurance Administration, MOHW
    2. Governing laws: article 40, 43, 47, 51 of National Health Insurance Act
    3. Qualification: all foreigners who have enrolled for national health insurance during the effective insurance period.
    4. The medical benefits provided by NHI: in case the beneficiaries encounter illness, injury, or maternity, the contracted medical care institution shall provide outpatient or hospitalized treatment services, and the insured shall seek medical advice and pay a partial medical fee according to medical-related regulations.