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Chapter 8 Supplementary Provisions
Article 40
Matters not provided herein regarding the beginning and end of insurance coverage, monthly insurance salary, insurance salary adjustment, the burden of responsibility for insurance premium, insurance premium payment, administering the extension of time limits and collection of penalties on insurance premiums, and investing and managing the fund, may be governed by the Labor Insurance Act and other relevant provisions .
Article 41
The regulations in Paragraph 1 of Article 2 regarding ordinary accident insurance unemployment benefits and Article 74 of the Labor Insurance Act shall no longer apply starting from the date this Act takes effect.
Starting from the date this Act takes effect, the labor insurance ordinary accident insurance premium rate shall be reduced by 1% of the monthly insured salary of the month the accident takes place. The regulation of Paragraph 2 of Article 13 of the Labor Insurance Act shall not apply.
Article 42
All account books, receipts and administrative balance herein are exempt from taxes and duties.
Article 43
The enforcement rules hereof shall be determined by the central competent authority.
Article 44
The Executive Yuan shall determine the date on which the Act will take effect.
Article 35 of the Act amended on April 21 2009 shall take effect on January 1 2010.
The provisions of the Act amended on December 4 2012 shall take effect on the day they are promulgated.