The central competent authority shall exercise overall supervision of national labor insurance operations, and shall set up the Bureau of Labor Insurance as the insurer. The Labor Insurance Supervisory Commission shall be set up to supervise labor insurance operations and to settle disputes concerned. In principle, members of this Commission shall be appointed in equal numbers from representatives of relevant government officials, workers, employers, and specialists.
The structure of the Bureau of Labor Insurance and the Labor Insurance Supervisory Commission should be stipulated by another laws.
The Regulations of the Settlement for Labor Insurance Disputes shall be prescribed by the competent central authority after due approval of the Executive Yuan.

The following workers above 15 full years and below 65 years of age shall all be insured under this program as insured persons, with their employers, or the organizations or institutes to which they belong reckoned as the insured units:
1.Industrial workers employed by public or private factory, mine, salt field, range, pasturage, forest or tea plantation with more than five employees, as well as workers employed by a communication or transportation enterprise, or by a public utility;
2.Workers employed by a company or firm with more than five employees;
3.Employees in a journalistic, cultural, non-profit organization or cooperative enterprise with more than five persons;
4.Employees of government offices or public or private schools who are not legally entitled to join civil servants' insurance or the insurance of teachers and employees of private schools;
5.Workers employed in fishing production;
6.Persons receiving vocational training in vocational training institutes registered with the government;
7.Members of an occupational union who have no definite employer or who are self-employed; and
8.Fishermen who belong to Class A of Fishermen's Association and are either self-employed or do not have a definite employer.
Preceding provisions also apply to workers under 15 years of age, provided the character and conditions of whose employment have been recognized by the competent authority as not harmful to the physical and moral health of such persons.
The preceding two provisions apply to employed foreign nationals.

If after a labor insurance policy has been taken for workers referred to paragraph 1, subparagraphs (1) to (3) inclusive of the preceding Article, the number of workers employed by the insured unit has decreased to four or less, the insured unit shall continue to carry out the labor insurance project for these workers.

The following persons may apply the provisions of this Act and participate in the labor insurance scheme:
1.Persons employed in occupations outside of those mentioned in paragraph 1 of article 6;
2.Persons employed in enterprises which have less than five employees in occupations mentioned in paragraph 1 subparagraphs (1). to (3). inclusive of article 6;
3.Employers concurrently engaged in laboring services;
4.Seamen serving in vessels abroad-who are members of the Chinese Seamen's Union or the Association of Chinese Ship owners.
Persons mentioned in the preceding paragraph who participate in the labor insurance scheme shall not be allowed to suspend the coverage unless they are permitted to do so under of this Act.
Employers mentioned in subparagraph (3) of paragraph l who participate in the labor insurance scheme shall join their employees as the same insured unit.

An insured person who has any of the following conditions may continue in the insurance coverage:
1.under military service;
2.sent abroad for investigation, research, or to provide services;
3.during injury or sick leave without pay, injured or sick for a period of less than one year, or absence from work for a period of less than two years as a result of industrial accident;
4.employees more than 65 years of age who continue to work;
5.detained or suspended from work on account of a court case, before the decision of the court is announced.

An insured person who has joined the scheme for a total period of more than 15 years and who has been laid off, may participate in the coverage voluntarily. Under such circumstances, the original insured unit shall take care of ordinary labor insurance procedures until the insured person reaches the age when he is entitled to claim old-age benefit.
Measures concerning the labor insurance procedure and premium of an insured person mentioned in the preceding paragraph shall be promulgated by the competent central authority.

Each insured units shall handle the insuring procedure and other insurance-related affairs for its employees, and prepare a roll list of the employees or members.
The insured units may consign the organization or labor association to which it is affiliated to handle mentioned in the preceding paragraph insuring procedure and other insurance-related affairs.
To verify the number of the insured unit's employees, working conditions and salary, the insurer may check the roll list of employees or members, attendance and work records as well as account books of salary when necessary.
The insured units shall keep the above-mentioned list, records and books for 5 years commencing from the insured person's dimission, withdrawal from the organization, or completion (cancellation) of training.

For workers mentioned in article 6, all insured units shall compile a list and notify the insurer on the same day when the insured persons join the enterprise, or the association, start training courses, separate from the enterprise, withdraw from the association, or end the training courses. The beginning or the ending of such insurance coverage shall start from the day on which the lists were sent out by the insured unit. In case the insured unit fails to send out the list on the same day when the insured persons report for work, join the association, or begin training courses, the day following the day on which such a list is actually sent out to the insurer shall be counted as the day on which the coverage takes effect. In such a case. the insured units shall be fined according to the provisions of article 72 of this Act.

In case an insured person rejoins the labor insurance scheme after separation from the coverage, his accumulated years of insurance coverage shall be recognized.
The insured person retired after December 9, 1999, and had suspended over 2 years before 21 February, 1979, or suspended over 6 years before 5 February, 1988
The insured person had received old-age benefits, should claim the shortage payment according to the proceeding paragraph in two years after last amended on December 19, 2001.