The Bureau of Labor Insurance is commissioned by the central competent authority to administer Employment Insurance, and to be the insurer.

An employed worker over 15 and under 65 years of age and with one of the following statuses is required to join this employment insurance program as an insured person through his employer or the organization to which he or she belongs.
1. An ROC national.
2. A foreign national, Mainland Chinese citizen, Hong Kong citizen or Macao citizen married to an ROC citizen and having acquired legal residency in ROC.
An employed worker as described in the preceding paragraph with one of the following statuses shall be ineligible for this insurance program:
1. A person who is required by law to join the civil servant and teacher insurance program or military personnel insurance.
2. A person who is already covered by labor insurance benefits for the elderly or old-age pensions for civil servants and teachers.
3. A person employed by an employer or organization legally exempt from business registration and business tax or legally exempt from business registration and not required to provide uniform invoices as proof of purchase.
People with two or more employers shall join this insurance program through one of the employers.

After this Law is enforced, a worker who should participate in the employment insurance program as an insured person pursuant to regulations of the preceding Article, upon the day the insured establishment declares his participation in the labor insurance program is effective, becomes an insured person in the employment insurance program . Upon the day the insured establishment declares his withdrawal from labor insurance coverage, insurance coverage immediately ceases.
A worker who already participates in the labor insurance program before this Law is enforced will become an insured person from when the Law is enforced. Pursuant to the Labor Insurance Act and regulations on labor insurance unemployment benefit implementation procedures, annual coverage of unemployment benefit insurance premium payments shall be cumulatively calculated with annual employment insurance coverage.
If a worker, who should participate in the employment insurance program as an insured person pursuant to regulations of the preceding Article, is not declared as participating in the labor insurance program by his employer, or group or institution to which he belongs, the insured establishment should declare the worker as participating in the labor insurance program, either on the day Employment Insurance is enforced, or on the day the worker starts work . On the day a worker leaves work, the employer must inform the insurer in writing. The beginning or end of insurance coverage is calculated from the day of declaration or when the insurer is informed that the worker has left work.However, if the insured establishment does not, on the day this Law is enforced or on the day the worker starts work, declare his participation in the labor insurance program, apart from being fined pursuant to Article 28 regulations herein, insurance coverage will begin on the day after the declaration or notification.

In order for the competent authority, the insured person and the Public Employment Service Institution to investigate the workers' working conditions, salary, or reasons for leaving work at the insured establishment, when necessary, the employee roster, record of work attendance, annual salary bookkeeping, and other related information may be investigated, which the insured establishment has no right to evade, obstruct or refuse .