Labor Insurance Fund

The labor insurance premium is 6.5% of wages, with:

• Employer contributing 70%,

• Taiwan government contributing 10%,

• Employee contributing 20%.

Health Insurance Fund

The health insurance premium is 4.25% of wages, with:

• Employer contributing 60%,

• Taiwan government contributing 10%,

• Employee contributing 30%.

Medical Expenses Borne by Employees

• Registration fee: 30–200 TWD per visit.

• Outpatient clinic treatment: 50 TWD; hospital treatment: 100 TWD.

• Inpatient care: Expenses vary based on room type (acute/chronic care) and length of stay.

Benefits from the Insurance Fund

• Free medical treatment, except for the employee’s share of costs.

• Compensation for work-related disabilities.

• Death benefits: Funeral allowance (5 months’ salary) and compensation based on conditions:

  • Non-work-related death: Compensation depends on years in the fund:

    • Less than 1 year: 10 months’ salary.

    • 1–2 years: 20 months’ salary.

    • 2–3 years: 30 months’ salary.

  • Work-related death: Fixed 40 months’ salary, regardless of tenure.

Current Costs for Taiwanese Employers Hiring Foreign Workers

Employers must pay three types of fees:

1. Unemployment Insurance Tax (monthly, varies by industry):

   • Fishing: 1,900 TWD

   • Domestic workers: 5,000 TWD

   • General factory workers: 2,000 TWD

   • Large-scale factory workers: 2,400 TWD

   • General construction workers: 1,900 TWD

   • Large construction project workers: 2,000 TWD

   • Nursing homes/caregivers: 2,000 TWD

   • Home-based caregivers: 2,000 TWD

   • Permanent disability caregivers: 600 TWD

   • Most Thai workers’ employers pay 2,000 TWD/month per worker.

2. Monthly Health Insurance Premium

   • Employer: 4.64% of wages

   • Employee: 1.36% of wages

   • Government: 0.77% of wages

   • Example (17,880 TWD salary/month):

     • Employer: 830 TWD

     • Employee: 243 TWD

     • Government: 138 TWD

3. Monthly Labor Insurance Premium

   • Employer: 5.26% of wages

   • Employee: 1.5% of wages

   • Government: 0.75% of wages

   • Example (17,880 TWD salary/month):

     • Employer: 941 TWD

     • Employee: 268 TWD

     • Government: 134 TWD