I. Labor Insurance and labor occupational accident 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 Labor Insurance Salary ". The current applicable rating scale was implemented on January 1, ,2022, with level 1 being NT $25,250(Further, from January 1, 2023, a rating scale will be implemented with level 1 being NT$26,400) and the top level being NT$45,800. The monthly insurance portion of the salary for labor occupational accident insurance should be filed based on the total amount of the insured person's monthly salary according to the " Table of Grades of Labor Occupational Accident Insurance Salary " with the top level being NT$72,800.
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.