The central competent authority will set employment insurance premium rates at one to two percent of the insured person's current monthly insurance salary, and report the situation to the Executive Yuan for approval.

Employment insurance premium rates are to be recalculated at least once every three years by the insurer, and the central competent authority is to appoint actuaries, insurance finance experts, relevant academics, and impartial observers to form an actuary review team of 9-15 people.
Under one of the following circumstances, the central competent authority shall adjust the employment insurance premium rate within the limits defined in the regulations of the preceding Article:
1.There is a difference of more than a five percent margin of error between the average value of the recalculated insurance premium rate over the previous three years and the current year's insurance premium rate.
2.The deposited insurance fund surplus is less than six times the average monthly sum of insurance benefit payments over the previous year, or higher than the nine times the average monthly sum of insurance benefit payments over the previous year.
3.The financial situation of the employment insurance program is influenced by items of benefit increases and cuts, benefit contents, benefit standards or benefit limits.