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Chapter Law Content

Title: Labor Insurance Act CH
Category: Ministry of Labor(勞動部)
Article 1
This Act is enacted to protect workers' livelihood and promote social security. Matters not provided herein shall be governed by other relevant laws or regulations.
Article 2
The types and benefits of Labor insurance coverage are categorized as the following:
1.Ordinary insurance: There are five different kinds of benefits which are maternity benefits, injury or sickness benefits, disability benefits, old-age benefits and survivors’ benefits.
2.Occupational accident insurance: There are four kinds of benefits which are injury and sickness benefits, medical-care benefits, disability benefits and survivors’ benefits.
Article 3
All labor insurance books and accounts, documents and operational receipts and payments shall be exempt from taxation.
Article 4
Ministry of Labor and the municipal government shall be the competent labor insurance authorities.