Taiwan Reminds Employers: Enroll Part-Time Workers in Labor Insurance Immediately

Taiwan's Ministry of Labor is emphasizing that employers must enroll all part-time and short-term workers in labor insurance on their very first day of work. This directive aims to combat common illegal practices such as delaying enrollment or reporting lower salaries than actually paid, known as 'high salary, low report.' These actions violate workers' rights and can impact their future benefits.

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Employers must enroll workers in 'Labor Insurance' on the day the worker starts their job.

Officials stress that each part-time job and each employer carries a legal obligation to enroll the worker in labor insurance, employment insurance, and occupational accident insurance. Pension contributions must also be made separately for each position. If a worker later applies for benefits like maternity, injury, disability, or old-age payments, the insured salaries from each job can be combined for calculation purposes.

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If a worker's salary has not reached the minimum wage, their monthly insured salary is divided into two levels: NT$11,100 (for salaries up to NT$11,100) and NT$12,540 (for salaries from NT$11,101 to NT$12,540).

The ministry clarifies that even for workers with irregular schedules, such as those working a few days a week for a few hours daily, if there is a continuous employment relationship, the employer must maintain continuous enrollment until the worker officially resigns. Enrollment and withdrawal from insurance should not be done daily based on attendance.

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If the employer still insures the labor insurance with NT$11,100, it is 'high salary, low report'.

Regarding salary reporting, if a part-time worker's monthly salary is below the minimum wage, their insured salary is categorized into specific tiers. For salaries exceeding the minimum wage, employers must accurately report the insured salary based on the actual earnings. Failure to do so constitutes 'high salary, low report.' Furthermore, if a worker's hours and salary increase, employers are required to adjust and report the accurate insured salary twice a year, in February and August, according to the Labor Insurance Act. The ministry provides examples to illustrate how benefits are calculated when combining insured salaries from multiple part-time jobs.

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If the worker unfortunately needs to apply for labor insurance injury benefits due to illness and hospitalization, the Bureau of Labor Insurance will calculate the benefits by summing up the monthly insured salaries of the two jobs.