The following workers aged 15 or more shall participate in the Insurance as the insured persons, while their employers shall be the insured units:
1.Employed by an employer that holds a practice license, that has been registered in accordance with the law, has a tax registration or has been issued an employment permit by the central competent authority according to the law.
2.Employees of government authorities (institutions), administrative corporations, public or private schools who cannot participate in insurance for civil servants and teachers in accordance with the law.
The previous paragraph also applies to persons under the age of 15 who are employed to perform work in accordance with the Labor Standards Act.
The first paragraph applies mutatis mutandis to the participation in the Insurance by the following persons:
1.Apprentices, foster workers of business entities, interns and other persons similar to apprentices in nature prescribed by the Labor Standards Act.
2.Students under the Act of the Cooperative Education Implementation in Senior High Schools and the Protection of Student Participants’ Rights.
3.Other persons publicly announced by the central competent authority who provide labor services and receive remunerations.

The following workers aged 15 or more shall participate in the Insurance as the insured persons, while their organizations shall be the insured units:
1.Members of craft unions without regular employment or self-employed.
2.Category A members of fisheries associations without regular employment or self-employed.

Persons aged 15 or more who receive training from occupational training institutions registered with the government or units mandated by the government to provide occupational training shall participate in the Insurance as the insured persons. In contrast, their institutions or units shall be the insured units.

The Act may apply mutatis mutandis to the participation in the Insurance by the following persons:
1.Employees employed by employers publicly announced by the central competent authority other than those under the first paragraph of Article 6.
2.Employers who actually participate in the work.
3.Seafarers by employed foreign employers are members of the National Chinese Seamen’s Union or the Master Mariners Association.
After the persons under the previous paragraph participate in the Insurance, they shall not withdraw from the Insurance unless in accordance with the Act.
Employers under subparagraph 2 of the first paragraph shall participate in the Insurance under the same insured unit as their employees.
When category A members of fisheries associations employ no more than 10 workers to perform marine fishing/netting work together and if they actually still perform marine fishing/netting work, such members may participate in the Insurance in accordance with subparagraph 2, Article 7. They shall not be subject to the restriction under the previous paragraph.

Employees or persons who actually perform work other than those under Articles 6 to 9 may participate in the Insurance through their employers or by themselves.
Persons defined under the fourth paragraph, Article 45 of the Labor Standards Act, may participate in the Insurance through persons who receive the labor services.
Regulations concerning the qualifications to participate in the Insurance under the previous two paragraphs, the procedure, monthly insured salary level, insurance fee rate, insurance premium payment manner, and other compliance matters shall be prescribed by the central competent authority.

Persons who participate in the Insurance under Articles 6 to 10 include foreign nationals.

The insured units of the workers who meet the requirements under Articles 6 to 8 shall, on the date of implementation of the Act or the date on which the workers commence employment, join the associations or attend training, prepare a list and give notice to the insurer to complete insurance procedure. However, for the persons publicly announced under subparagraph 3, third paragraph, Article 6, the insured unit shall complete the insurance procedure for them on the date designated in the public announcement.
When a worker commences employment before the employer receives its practice license, completes registration in accordance with the law or acquires tax registration, the employer shall complete the insurance procedure under the previous paragraph on the date on which the employer receives the practice license, completes the registration or acquires the tax registration.
When workers under the previous two paragraphs leave the employment, withdraw from the association or complete (withdraws from) the training, the insured unit shall prepare a list and give notice to the insurer to complete the insurance withdrawal procedure on the date of departure, withdrawal from association or completion of (withdrawal from) training.

For workers who meet the requirements under Article 6, the insurance coverage starts from the date of commencement of employment and ends on the date of departure. However, if there are any of the following events, the insurance coverage starts from the date prescribed in each subparagraph below:
1.If the worker commences employment before the employer meets the requirements under subparagraph 1, first paragraph, Article 6, the insurance coverage starts from the date on which the employer receives the practice license, completes registration in accordance with the law or acquires tax registration.
2.For the persons publicly announced under subparagraph 3, third paragraph, Article 6, the insurance coverage starts from the date designated in the public announcement.
For workers who meet the requirements under Articles 7 and 8, the insurance coverage starts in accordance with the following:
1.When the insured unit gives notice to the insurer on the date on which the worker becomes a member or starts training, the insurance coverage starts from the date of the notice.
2.When the insured unit gives notice to the insurer on a date other than the date on which the worker becomes a member or starts training, the insurance coverage starts from the day following the date of notice.
For the following workers, the insurance coverage starts from the date of implementation of the Act:
1.Insured persons who participated in occupational accident insurance or employment insurance under labor insurance.
2.Workers employed by insured units that meet the requirements under Article 6, who commenced employment before implementation of the Act and who did not participate in occupational accident insurance under labor insurance, except the persons public announced in accordance with subparagraph 3, third paragraph, Article 6.
Insurance coverage for the workers under the second paragraph ends in accordance with the following:
1.If the insured unit gives notice to the insurer on the date on which the worker withdraws membership or completes (withdraws from) training, the insurance coverage ends on the date of notice.
2.If the insured unit gives notice to the insurer on a date other than the date on which the worker withdraws membership or completes (withdraws from) training, the insurance coverage ends on the date of withdrawal of membership or completion of (withdrawal from) training.
3.If the worker has not withdrawn membership or completed (withdrawn from) training and the insured unit withdraws from the Insurance, the insurance coverage ends from the date of notice.
For those who participate in the Insurance in accordance with Article 9, the second paragraph, subparagraph 1 of the third paragraph and the previous paragraph apply mutatis mutandis in relation to the start and end time of the insurance coverage.

For those who participate in the Insurance in accordance with Article 10, the insurance coverage starts in accordance with the following:
1.It starts from the actual time when the employer, the person receiving the labor service or the person who actually performs work completes insurance premium payment.
2.If there is a designated date after the payment of the insurance premium is completed under the previous subparagraph, it starts from such date.
Insurance coverage for the persons under the previous paragraph ends on the end date of the insurance coverage designated by the employer, the person receiving labor services or the person who actually performs work.
The start and end times of the insurance coverage under the previous two paragraphs shall not be changed after payment of insurance premium is completed.

The insured unit shall carry out insurance participation, insurance withdrawal procedure and other relevant insurance matters for its workers.
The insured units under Articles 6, 8 and subparagraph 1, the first paragraph of Article 9 may entrust a labor organization to process insurance participation, insurance withdrawal procedure and other relevant insurance matters under the previous paragraph. The bearing and payment of insurance premium shall be in accordance with subparagraph 1 of Article 19 and subparagraph 1, the first paragraph of Article 20, respectively.
The insured units shall have in place a list of their workers, work attendance records and salary books and shall keep them for 5 years from the dates of departure, withdrawal from membership or completion of (withdrawal) from the training of the insured persons.
To audit the number of workers in the insured unit, the status of work and the salaries, the insurer may verify the relevant books under the previous paragraph as required. The insured unit shall not evade, interfere with or reject such verification.