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<h1>Social Security Programs Throughout the World: Asia and the Pacific, 2018</h1>
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<h1>Taiwan (China)</h1>
<div class="exchangeRate">Exchange rate: <abbr class="spell">US</abbr>$1.00&nbsp;=&nbsp;30.42 Taiwan dollars (NT$).</div>
<h2>Old Age, Disability, and Survivors</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1950.</p>
<p><span class="h4">Current laws:</span> 1958 (labor insurance), implemented in 1960; 1993 (labor standards); 2004 (labor pensions), implemented in 2005; and 2007 (national pensions), implemented in 2008.</p>
<p><span class="h4">Type of program:</span> Social insurance, mandatory individual account, and social assistance system.</p>
<p>Note: The social insurance system consists of a <span class="nobr">flat-rate</span> benefit under the national pension program (introduced in 2008 for individuals not covered by any other public pension system) and an earnings-related benefit under the labor insurance program.</p>
<p>In 2005, a government-sponsored individual account system (Labor Pension Fund) replaced the old employer-sponsored individual account labor pension system. The new system is mandatory for all new entrants to the labor force and for workers who changed employers since July&nbsp;1, 2005, and voluntary for workers who have entered the labor force before 2005. Those who made no choice before 2010 remain in the old system. For those who switched, the value of the accrued rights under the old system was transferred to the new system.</p>
<h3>Coverage</h3>
<p><span class="h4">Social insurance (National Pension Program):</span> Citizens of Taiwan (China) aged&nbsp;25 to 65 not covered by any other public pension system.</p>
<p><span class="h4">Social insurance (Labor Insurance Program):</span> Employees aged&nbsp;15 to 65 in firms with five or more employees in industry and commerce, mines, and plantations; wage-earning public-sector employees; public-utility employees; fishermen; and self-employed persons who are members of an occupational union.</p>
<p>Voluntary coverage for self-employed persons who are not members of an occupational union; employees in firms with fewer than five employees in industry and commerce, mines, and plantations; certain self-employed workers who employ others; and involuntarily unemployed persons with at least 15&nbsp;years of coverage.</p>
<p>Special systems for civil servants, farmers, salaried public-sector employees, and private-school employees.</p>
<p><span class="h4">Mandatory individual account:</span> Employed citizens of Taiwan (China) who have entered the labor force or changed employers since July&nbsp;1, 2005; employed spouses from Mainland China, Hong Kong, Macau, and foreign countries, and certain foreign nationals with permanent residence in Taiwan (China) covered under the Labor Standards Act.</p>
<p>Voluntary coverage for self-employed persons and for certain employees not covered under the Labor Standards Act.</p>
<p>Special system for private-school employees.</p>
<p><span class="h4">Social assistance:</span> Citizens of Taiwan (China) not enrolled in the social insurance national pension program.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person</span></p>
<p><span class="h5">Social insurance (National Pension Program):</span> 5.1% of the monthly insured amount.</p>
<p>Disabled and low-income insured persons pay 0%, 2.55%, or 3.825% of the monthly insured amount, depending on the degree of disability or total family income.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The insured person's contributions also finance cash maternity benefits.</p>
<p><span class="h5">Social insurance (Labor Insurance Program):</span> 1.9% (gradually rising to 2.4% from 2019 to 2027) of gross monthly covered earnings.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions are NT$45,800.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The insured person's contributions also finance cash sickness and maternity benefits.</p>
<p><span class="h5">Mandatory individual account:</span> Voluntary contributions of up to 6% of monthly covered earnings.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$1,500.</p>
<p>The maximum monthly earnings used to calculate contributions are NT$150,000.</p>
<p><span class="h5">Social assistance:</span> None.</p>
<p><span class="h4">Self-employed person</span></p>
<p><span class="h5">Social insurance (National Pension Program):</span> 5.1% of the monthly insured amount.</p>
<p>Disabled and low-income insured persons pay 0%, 2.55%, or 3.825% of the monthly insured amount, depending on the degree of disability or total family income.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The self-employed person's contributions also finance cash maternity benefits.</p>
<p><span class="h5">Social insurance (Labor Insurance Program):</span> 5.7% (gradually rising to 7.2% from 2019 to 2027) of gross monthly income.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions are NT$45,800.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The self-employed person's contributions also finance cash sickness and maternity benefits.</p>
<p><span class="h5">Mandatory individual account:</span> Voluntary contributions of up to 6% of monthly covered earnings.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$1,500.</p>
<p>The maximum monthly earnings used to calculate contributions are NT$150,000.</p>
<p><span class="h5">Social assistance:</span> None.</p>
<p><span class="h4">Employer</span></p>
<p><span class="h5">Social insurance (National Pension Program):</span> None.</p>
<p><span class="h5">Social insurance (Labor Insurance Program):</span> 6.65% (gradually rising to 8.4% from 2019 to 2027) of monthly covered payroll.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions are NT$45,800.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The employer's contributions also finance cash sickness and maternity benefits.</p>
<p><span class="h5">Mandatory individual account:</span> At least 6% of monthly covered earnings.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$1,500.</p>
<p>The maximum monthly earnings used to calculate contributions are NT$150,000.</p>
<p><span class="h5">Social assistance:</span> None.</p>
<p><span class="h4">Government</span></p>
<p><span class="h5">Social insurance (National Pension Program):</span> 3.4% of the monthly insured amount.</p>
<p>For disabled and low-income insured persons, 4.675%, 5.95%, or 8.5% of the monthly insured amount, depending on the degree of disability or total family income.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The government's contributions also finance cash maternity benefits.</p>
<p><span class="h5">Social insurance (Labor Insurance Program):</span> 0.95% (gradually rising to 1.2% from 2019 to 2027) of employee covered earnings, 3.8% (gradually rising to 4.8% from 2019 to 2027) of income for self-employed persons, the cost of administration, contributes as an employer.</p>
<p>The minimum monthly earnings used to calculate contributions are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions are NT$45,800.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The government's contributions also finance cash sickness and maternity benefits.</p>
<p><span class="h5">Mandatory individual account:</span> None.</p>
<p><span class="h5">Social assistance:</span> The total cost.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Old-age pension (National Pension Program, social insurance):</span> Age&nbsp;65 and registered in the program.</p>
<p><span class="h4">Old-age labor pension (Labor Insurance Program, social insurance):</span> Age&nbsp;61 (gradually rising by one year every two years until reaching age&nbsp;65 in 2026) with at least 15&nbsp;years of coverage.</p>
<p>Employment and contributions must cease.</p>
<p>Early pension: Age&nbsp;56 (gradually rising by one year every two years until reaching age&nbsp;60 in 2026).</p>
<p>Deferred pension: The pension may be deferred until age&nbsp;66 (gradually rising by one year every two years until reaching age&nbsp;70 in 2026).</p>
<p>One-time <span class="nobr">old-age</span> benefit: Insured persons with coverage prior to January&nbsp;1, 2009, may opt for a <span class="nobr">one-time</span> old-age benefit instead of the labor insurance <span class="nobr">old-age</span> pension. Must be age&nbsp;60 (men) or age&nbsp;55 (women) with at least one year of coverage, age&nbsp;55 (men) with at least 15&nbsp;years of coverage, age&nbsp;50 with at least 25&nbsp;years of coverage, or any age with at least 25&nbsp;years of coverage with the same employer.</p>
<p><span class="h4">Old-age labor settlement (Labor Insurance Program, social insurance):</span> Age&nbsp;61 (gradually rising by one year every two years until reaching age&nbsp;65 in 2026) with less than 15&nbsp;years of coverage.</p>
<p><span class="h4">Old-age pension (Labor Pension Fund, mandatory individual account):</span> Age&nbsp;60 with at least 15&nbsp;years of contributions.</p>
<p><span class="h4">Old-age settlement (Labor Pension Fund, mandatory individual account):</span> Age&nbsp;60 with less than 15&nbsp;years of contributions.</p>
<p><span class="h4">Old-age basic guarantee (social assistance):</span> Aged&nbsp;65 or older as of 2008 and a resident of Taiwan (China) for at least 183&nbsp;days each year for the last three years.</p>
<p><span class="h4">Disability pension (National Pension Program, social insurance):</span> Must be assessed with a severe mental or physical disability and a permanent total incapacity for work.</p>
<p>A hospital designated by the National Health Insurance Administration in the Ministry of Health and Welfare assesses the disability and incapacity for work.</p>
<p><span class="h4">Disability labor pension (Labor Insurance Program, social insurance):</span> Must be assessed with a severe mental or physical disability and a permanent total incapacity for work.</p>
<p>A hospital designated by the National Health Insurance Administration in the Ministry of Health and Welfare assesses the disability and incapacity for work.</p>
<p>Dependent's supplement: Paid for a dependent spouse aged&nbsp;55 or older (no limit if disabled or raising children), or aged&nbsp;45 to 54 with monthly income below a certain limit, who has been married to the insured for at least one year; and dependent children younger than age&nbsp;18 (age&nbsp;25 if a student, no limit if disabled).</p>
<p>One-time disability benefit: Insured persons with coverage prior to January&nbsp;1, 2009, may opt for a <span class="nobr">lump-sum</span> payment instead of the labor insurance disability pension. Must be assessed with a permanent disability by a hospital designated by the National Health Insurance Administration in the Ministry of Health and Welfare.</p>
<p><span class="h4">Disability basic guarantee (social assistance):</span> Must be assessed with a severe or extremely severe disability and total incapacity for work; has resided in Taiwan (China) for at least 183&nbsp;days each year for the last three years; and is not receiving any other <span class="nobr">old-age,</span> disability, or survivor pension.</p>
<p><span class="h4">Survivor pension (National Pension Program, social insurance):</span> The deceased was in covered employment or received or was entitled to receive a social insurance (national pension program) <span class="nobr">old-age</span> or disability pension at the time of death.</p>
<p>Eligible survivors (in order of priority) are a <span class="nobr">widow(er)</span> aged&nbsp;55 or older and married to the deceased for at least one year, or aged&nbsp;45 to 54, married to the deceased for at least one year, and with monthly income below the monthly insured amount); children younger than age&nbsp;20 (age&nbsp;25 if a <span class="nobr">full-time</span> student with income less than the monthly insured amount; no limit with a total incapacity for work); parents aged&nbsp;55 or older with a monthly income below the monthly insured amount; grandparents aged&nbsp;55 or older with a monthly income below the monthly insured amount; dependent grandchildren; and dependent brothers and sisters.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The <span class="nobr">widow(er)'s</span> pension ceases upon remarriage.</p>
<p><span class="h4">Funeral grant (National Pension Program, social insurance):</span> Paid to the person who paid for the insured's funeral.</p>
<p><span class="h4">Survivor labor pension (Labor Insurance Program, social insurance):</span> The deceased received or was entitled to receive a labor insurance <span class="nobr">old-age</span> or disability pension at the time of death, or had at least 15&nbsp;years of contributions and had not claimed labor insurance <span class="nobr">old-age</span> benefits.</p>
<p>Eligible survivors (in order of priority) are a <span class="nobr">widow(er)</span> and children, parents, grandparents, dependent grandchildren, and dependent brothers and sisters.</p>
<p>One-time survivor benefit: Paid when an insured person with coverage prior to January&nbsp;1, 2009, dies and a survivor opts for a <span class="nobr">lump-sum</span> payment instead of the labor insurance survivor pension.</p>
<p><span class="h4">Funeral grant (Labor Insurance Program, social insurance):</span> Paid to the person who paid for the insured's funeral, or to the insured when the insured's parent, spouse, or child dies.</p>
<p><span class="h4">Survivor pension (Labor Pension Fund, mandatory individual account):</span> Paid to a <span class="nobr">widow(er)</span> or child when an insured person dies.</p>
<p>If there is no <span class="nobr">widow(er)</span> or child, other eligible survivors in order of priority are parents, grandparents, grandchildren, and brothers and sisters.</p>
<h3>Old-Age Benefits</h3>
<p><span class="h4">Old-age pension (National Pension Program, social insurance):</span> The monthly pension is 0.65% of the monthly insured amount multiplied by the number of years of coverage plus NT$3,628, or 1.3% of monthly insured amount multiplied by the number of years of coverage, whichever is greater.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>Benefit adjustment: The monthly insured amount is adjusted based on changes in the consumer price index.</p>
<p><span class="h4">Old-age labor pension (Labor Insurance Program, social insurance):</span> The monthly pension is 0.775% of the insured's average monthly covered earnings in the highest 60&nbsp;months of coverage multiplied by the number of years of coverage plus NT$3,000, or 1.55% of the insured's average monthly covered earnings in the highest 60&nbsp;months of coverage multiplied by the number of years of coverage, whichever is greater.</p>
<p>Early pension: The pension is reduced by 4% for each year it is claimed before the normal retirement age.</p>
<p>Deferred pension: The pension is increased by 4% for each year of deferral after the normal retirement age.</p>
<p>One time <span class="nobr">old-age</span> benefit: A lump sum of one month of the insured's average monthly covered earnings in the 36&nbsp;months before retirement is paid for each year of contributions for the first 15&nbsp;years plus two months for each year of contributions exceeding 15&nbsp;years.</p>
<p>The maximum <span class="nobr">one-time</span> old-age benefit is 45&nbsp;times (50&nbsp;times if the insured continued to work beyond age&nbsp;60) the labor insurance <span class="nobr">old-age</span> pension the insured would have been entitled to receive.</p>
<p><span class="h4">Old-age labor settlement (Labor Insurance Program, social insurance):</span> A lump sum of one month of the insured's average monthly covered earnings in the highest 60&nbsp;months of coverage is paid for each year of contributions.</p>
<p><span class="h4">Old-age pension (Labor Pension Fund, mandatory individual account):</span> A monthly payment based on the insured's account balance at the time of application and average life expectancy based on an annuity life chart is paid.</p>
<p>Account holders who qualify for a labor pension fund <span class="nobr">old-age</span> pension can choose to receive a labor pension fund <span class="nobr">old-age</span> settlement instead.</p>
<p><span class="h4">Old-age settlement (Labor Pension Fund, mandatory individual account):</span> A lump sum based on the account balance is paid.</p>
<p><span class="h4">Old-age basic guarantee (social assistance):</span> NT$3,628 a month is paid.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Disability pension (National Pension Program, social insurance):</span> 1.3% of the monthly insured amount multiplied by the number of years of coverage is paid.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The minimum monthly disability pension is NT$4,872.</p>
<p>Benefit adjustment: The monthly insured amount is adjusted based on changes in the consumer price index.</p>
<p><span class="h4">Disability labor pension (Labor Insurance Program, social insurance):</span> 1.55% of the insured's average monthly covered earnings in the highest 60&nbsp;months of coverage multiplied by the number of years of coverage is paid.</p>
<p>Dependent's supplement: 25% of the disability pension is paid for each eligible dependent, up to 50%.</p>
<p>The minimum monthly disability pension is NT$4,000.</p>
<p>One-time disability benefit: A lump sum of 30 to 1,200&nbsp;days of the insured's average covered earnings in the six months before the disability began is paid, depending on the assessed degree of disability.</p>
<p><span class="h4">Disability basic guarantee (social assistance):</span> NT$4,872 a month is paid.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor pension (National Pension Program, social insurance):</span> 1.3% of the monthly insured amount multiplied by the number of years of coverage is paid when an insured person dies; 50% of the <span class="nobr">old-age</span> or disability pension is paid when an <span class="nobr">old-age</span> or disability pensioner dies.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>The minimum monthly survivor pension is NT$3,628.</p>
<p>Survivors may receive only one survivor pension. If there is more than one eligible survivor, 25% of the survivor pension is paid for each additional survivor, up to two additional survivors.</p>
<p><span class="h4">Funeral grant (National Pension Program, social insurance):</span> A lump sum of five times the monthly insured amount is paid.</p>
<p>The monthly insured amount is NT$18,282.</p>
<p>Benefit adjustment: The monthly insured amount is adjusted based on changes in the consumer price index.</p>
<p><span class="h4">Survivor labor pension (Labor Insurance Program, social insurance):</span> 1.55% of the deceased's average monthly covered earnings in the highest 60&nbsp;months of coverage multiplied by the number of years of coverage is paid when an actively insured person dies; 25% of the labor insurance <span class="nobr">old-age</span> or disability pension the deceased received or was entitled to receive is paid to each eligible survivor, up to 50%, when an <span class="nobr">old-age</span> or disability pensioner dies.</p>
<p>The minimum monthly survivor pension is NT$3,000.</p>
<p>One-time survivor benefit: A lump sum of 30&nbsp;months of the deceased's average monthly covered earnings in the six months before death is paid if the deceased had at least two years of contributions, 20&nbsp;months with one to two years of contributions, or 10&nbsp;months with less than one year of contributions.</p>
<p><span class="h4">Funeral grant (Labor Insurance Program, social insurance):</span> When the insured dies, a lump sum of five months of the deceased's average covered earnings in the six months before death is paid; if there are no eligible survivors, a lump sum of 10&nbsp;months of the deceased's average covered earnings in the six months before death is paid.</p>
<p>When the insured's parent or spouse dies, a lump sum of three months of the insured's average monthly covered earnings in the last six months is paid, 2.5&nbsp;months of the insured's average covered earnings in the last six months when the insured's child aged&nbsp;12 or older dies, and 1.5&nbsp;months when the insured's child younger than age&nbsp;12 dies.</p>
<p><span class="h4">Survivor pension (Labor Pension Fund, mandatory individual account):</span> A lump sum based on the account balance is paid. If the deceased received an <span class="nobr">old-age</span> pension (mandatory individual account) at the time of death and died before reaching the average life expectancy according to a schedule in law, a lump sum of the insured's account balance is paid.</p>
<h3>Administrative Organization</h3>
<p>Department of Labor Insurance of the Ministry of Labor (<a href="https://www.mol.gov.tw/">https://www.mol.gov.tw/</a>) provides general supervision.</p>
<p>Department of Social Insurance of the Ministry of Health and Welfare (<a href="https://www.mohw.gov.tw/">https://www.mohw.gov.tw/</a>) coordinates the National Pension Program.</p>
<p>Bureau of Labor Insurance (<a href="https://www.bli.gov.tw/">https://www.bli.gov.tw/</a>) of the Ministry of Labor collects contributions and pays benefits.</p>
<h2>Sickness and Maternity</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1950.</p>
<p><span class="h4">Current laws:</span> 1958 (labor insurance), implemented in 1960; 1994 (national health insurance), implemented in 1995; and 2007 (national pensions), implemented in 2008.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p><span class="h4">Cash maternity benefits (National Pension Program):</span> Citizens of Taiwan (China) aged&nbsp;25 to 65 not covered by any other public pension system.</p>
<p><span class="h4">Cash sickness and maternity benefits (Labor Insurance Program):</span> Employed persons aged&nbsp;15 to 65 in firms with five or more employees in industry and commerce, mines, and plantations; wage-earning public-sector employees; public-utility employees; fishermen; and self-employed persons who are members of an occupational union.</p>
<p>Voluntary coverage for self-employed persons who are not members of an occupational union; employees in firms with fewer than five employees in industry and commerce, mines, and plantations; certain self-employed workers who employ others; and involuntarily unemployed persons with at least 15&nbsp;years of coverage.</p>
<p>Special systems for civil servants, farmers, salaried public-sector employees, and private-school employees.</p>
<p><span class="h4">Medical benefits:</span> Residents of Taiwan (China), including certain foreign nationals.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person</span></p>
<p><span class="h5">Cash sickness and maternity benefits:</span> See source of funds under Old Age, Disability, and Survivors.</p>
<p><span class="h5">Medical benefits:</span> For income earners, 4.69% of the insured's monthly reported earnings, based on six categories of workers and 49 wage classes, multiplied by 30% or 60%, depending on the category. The result is multiplied by one plus the number of dependents, up to three.</p>
<p>For non-income earners, military personnel, and war veterans, an average monthly premium that varies by certain categories of workers, multiplied by 30% or 60%, depending on the category. The result is multiplied by one plus the number of dependents, up to three.</p>
<p>The minimum monthly earnings used to calculate contributions for medical benefits are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions for medical benefits are NT$182,000.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The monthly minimum wage is NT$22,000 (NT$23,100 in 2019).</p>
<p><span class="h4">Self-employed person</span></p>
<p><span class="h5">Cash sickness and maternity benefits:</span> See source of funds under Old Age, Disability, and Survivors.</p>
<p><span class="h5">Medical benefits:</span> 4.69% of the insured's monthly reported earnings multiplied by one plus the number of dependents, up to three.</p>
<p>The minimum monthly earnings used to calculate contributions for medical benefits are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions for medical benefits are NT$182,000.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The monthly minimum wage is NT$22,000 (NT$23,100 in 2019).</p>
<p><span class="h4">Employer</span></p>
<p><span class="h5">Cash sickness and maternity benefits:</span> See source of funds under Old Age, Disability, and Survivors.</p>
<p><span class="h5">Medical benefits:</span> For income earners, 4.69% of the insured's monthly reported earnings, based on six categories of workers and 49 wage classes, multiplied by 35%, 60%, or 70%, depending on the category. The result is multiplied by one plus the average number of dependents (0.61 as of January&nbsp;2016).</p>
<p>The employer's contributions also finance work injury medical benefits.</p>
<p>The minimum monthly earnings used to calculate contributions for medical benefits are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions for medical benefits are NT$182,000.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The monthly minimum wage is NT$22,000 (NT$23,100 in 2019).</p>
<p><span class="h4">Government</span></p>
<p><span class="h5">Cash sickness and maternity benefits:</span> See source of funds under Old Age, Disability, and Survivors.</p>
<p><span class="h5">Medical benefits:</span> For income earners, 4.69% of the insured's monthly reported earnings, based on six categories of workers and 49 wage classes, multiplied by 0% to 70%, depending on the category. The result is multiplied by one plus the average number of dependents (0.61 as of January&nbsp;2016).</p>
<p>For non-income earners, military personnel, and war veterans, an average monthly premium that varies by certain categories of workers, multiplied by 40%, 70%, or 100%, depending on the category. The result is multiplied by one plus the number of dependents.</p>
<p>The government also contributes as an employer.</p>
<p>The government's contributions also finance work injury medical benefits.</p>
<p>The minimum monthly earnings used to calculate contributions for medical benefits are NT$22,000 (NT$23,100 in 2019).</p>
<p>The maximum monthly earnings used to calculate contributions for medical benefits are NT$182,000.</p>
<p>The monthly earnings used to calculate contributions are adjusted based on changes in the minimum wage.</p>
<p>The monthly minimum wage is NT$22,000 (NT$23,100 in 2019).</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Cash sickness benefit (Labor Insurance Program):</span> Must be incapable of work due to a nonwork-related injury or illness, be hospitalized for at least four days, be unable to earn a normal salary, and provide medical certification.</p>
<p><span class="h4">Cash maternity benefit (Labor Insurance Program):</span> Must have at least 280&nbsp;days of contributions before childbirth (181&nbsp;days of contributions for a premature childbirth).</p>
<p>The benefit cannot be combined with similar maternity benefits paid under a special system or the national pension program maternity benefit.</p>
<p><span class="h4">Cash maternity benefit (National Pension Program):</span> There is no minimum qualifying period.</p>
<p><span class="h4">Medical benefits:</span> Must be assessed with a nonwork-related injury or illness.</p>
<h3>Sickness and Maternity Benefits</h3>
<p><span class="h4">Sickness benefit (Labor Insurance Program):</span> 50% of the insured's average monthly covered earnings in the six months before the incapacity began is paid after a three-day waiting period for up to six months with less than one year of contributions; up to 12&nbsp;months with more than one year of contributions.</p>
<p><span class="h4">Maternity benefit (Labor Insurance Program):</span> A lump sum of two months of the insured's average monthly covered earnings in the last six months before maternity leave is paid. The benefit is increased for multiple births.</p>
<p><span class="h4">Maternity benefit (National Pension Program):</span> A lump sum of twice the monthly insured amount is paid. The benefit is increased for multiple births.</p>
<p>The monthly insured amount is NT$18,282.</p>
<h3>Workers' Medical Benefits</h3>
<p>Public and private clinics and hospitals under contract with and paid directly by the National Health Insurance Administration provide medical benefits, including preventive and prenatal care, inpatient and outpatient hospital treatment, surgery, and medicine.</p>
<p>There is no limit to duration.</p>
<p>The government provides free maternity medical care.</p>
<p>Cost sharing: For ambulatory and emergency care at clinics or hospitals, <span class="nobr">flat-rate</span> fees are assessed; for inpatient care for <span class="nobr">short-term</span> illnesses, from 10% (for the first 30&nbsp;days) to 30% (from the 61st&nbsp;day and thereafter); for inpatient care for chronic <span class="nobr">long-term</span> illnesses, from 5% (for the first 30&nbsp;days) to 30% (from the 181st&nbsp;day and thereafter).</p>
<p>Preventive health care, certain catastrophic illnesses, ambulatory services in mountainous areas and remote islands, and all care for members of veteran or low-income households are exempt from cost sharing.</p>
<h3>Dependents' Medical Benefits</h3>
<p>Medical benefits for dependents are the same as those for the insured.</p>
<p>Eligible dependents include a nonemployed spouse, nonemployed parents or grandparents, and nonemployed children and grandchildren younger than age&nbsp;20 (no limit if disabled). For low-income households, all relatives living with the insured.</p>
<h3>Administrative Organization</h3>
<p>Department of Labor Insurance of the Ministry of Labor (<a href="https://www.mol.gov.tw/">https://www.mol.gov.tw/</a>) provides general supervision of cash benefits.</p>
<p>Bureau of Labor Insurance (<a href="https://www.bli.gov.tw/">https://www.bli.gov.tw/</a>) of the Ministry of Labor collects contributions and pays benefits.</p>
<p>National Health Insurance Administration (<a href="https://www.nhi.gov.tw/">https://www.nhi.gov.tw/</a>), under a Supervisory Board, collects contributions and contracts with private and public clinics and hospitals to provide medical care.</p>
<h2>Work Injury</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1950.</p>
<p><span class="h4">Current laws:</span> 1958 (labor insurance), implemented in 1960; and 2001 (work injury), implemented in 2002.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Employed persons in firms with five or more employees in industry and commerce, mines, and plantations; wage-earning public-sector employees; public-utility employees; fishermen; and self-employed persons who are members of an occupational union.</p>
<p>Special systems for civil servants, salaried public-sector employees, and private-school employees.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person</span></p>
<p><span class="h5">Cash benefits:</span> None.</p>
<p><span class="h5">Medical benefits:</span> See source of funds under Sickness and Maternity.</p>
<p><span class="h4">Self-employed person</span></p>
<p><span class="h5">Cash benefits:</span> 0.066% to 0.594% of gross monthly income, depending on the industry's assessed risk.</p>
<p><span class="h5">Medical benefits:</span> See source of funds under Sickness and Maternity.</p>
<p><span class="h4">Employer</span></p>
<p><span class="h5">Cash benefits:</span> 0.04% to 0.92% of monthly payroll, depending on the industry's assessed risk plus 0.07% of monthly payroll for on- and <span class="nobr">off-duty</span> accidents. (The average total rate is 0.22% of monthly payroll.) The industry's assessed risk for employers with more than 70&nbsp;employees is adjusted annually based on the company's claims rate.</p>
<p><span class="h5">Medical benefits:</span> See source of funds under Sickness and Maternity.</p>
<p><span class="h4">Government</span></p>
<p><span class="h5">Cash benefits:</span> 0.044% to 0.396% of gross monthly income for self-employed persons, depending on the industry's assessed risk; the cost of administration; contributes as an employer.</p>
<p><span class="h5">Medical benefits:</span> See source of funds under Sickness and Maternity.</p>
<h3>Qualifying Conditions</h3>
<p>Must have an incapacity for work lasting at least four days, be unable to earn a normal salary, and be receiving medical treatment. The insured must provide medical certification. Accidents that occur while commuting to and from work are covered.</p>
<h3>Temporary Disability Benefits</h3>
<p>70% of the insured's average monthly covered earnings in the last six months before the disability began is paid for the first 12&nbsp;months; 50% thereafter. The benefit is paid after a three-day waiting period for up to 24&nbsp;months.</p>
<h3>Permanent Disability Benefits</h3>
<p><span class="h4">Permanent disability benefit <span class="nobr">(lump-sum</span> disability benefit):</span> If assessed with a permanent disability with some work capacity, a lump sum based on the assessed degree of disability and the insured's average monthly covered earnings in the last six months before the disability began is paid.</p>
<p>If assessed with a permanent disability with no work capacity, an additional lump sum based on the assessed degree of disability and 20&nbsp;months of the insured's average monthly covered earnings in the last six months before the disability began is paid.</p>
<p>The permanent disability benefit is paid in addition to the social insurance (Labor Insurance Program) disability pension (see Old Age, Disability, and Survivors).</p>
<p>Constant-attendance allowance: NT$11,700 a month is paid if assessed with a total disability with no work capacity and in need of constant medical care or attendance of others to perform daily functions.</p>
<p><span class="h4">Living allowance:</span> After receiving the permanent disability benefit, a monthly allowance of NT$1,800 to NT$8,200 is paid to insured persons with a partial or total permanent disability, depending on the assessed degree of disability.</p>
<h3>Workers' Medical Benefits</h3>
<p>Public and private clinics and hospitals under contract with and paid directly by the National Health Insurance Administration provide medical benefits, including inpatient and outpatient hospital treatment, surgery, and medicine. The Bureau of Labor Insurance also pays 50% of the insured's food costs for up to 30&nbsp;days.</p>
<p>There is no limit to duration.</p>
<h3>Survivor Benefits</h3>
<p><span class="h4">Survivor pension:</span> 100% of the deceased's pension plus a lump sum of 10&nbsp;months of the deceased's average monthly covered earnings in the last six months before death is paid.</p>
<p>Eligible survivors in order of priority are the spouse, children, parents, grandparents, dependent grandchildren, and dependent brothers and sisters.</p>
<p>Persons insured before January&nbsp;1, 2009, may opt for a <span class="nobr">lump-sum</span> survivor grant instead of a monthly survivor pension.</p>
<p><span class="h4">Lump-sum survivor grant:</span> A lump sum of 40&nbsp;months of the deceased's average monthly covered earnings in the last six months before death is paid to eligible dependents if the deceased was insured before January&nbsp;1, 2009, and opted for a <span class="nobr">lump-sum</span> payment instead of a survivor pension.</p>
<p>Eligible dependents in order of priority are the spouse, children, parents, grandparents, dependent grandchildren, and dependent brothers and sisters.</p>
<p><span class="h4">Survivor's supplement (income tested):</span> A lump sum of NT$100,000 may be paid to the dependent spouse, children, or parents.</p>
<p><span class="h4">Funeral grant:</span> A lump sum of five months of the deceased's average covered earnings in the last six months before death is paid to the person who paid for the funeral.</p>
<p>If there are no eligible survivors, a lump sum of 10&nbsp;months of the deceased's average covered earnings in the last six months before death is paid to the person who paid for the funeral.</p>
<p><span class="h4">Missing person allowance:</span> 70% of the deceased's average monthly covered earnings in the last six months before the accident occurred is paid when an insured fisherman, aviation worker, seaman, or miner is declared missing due to a work-related accident.</p>
<p>Schedule of payments: The allowance is paid every three months.</p>
<h3>Administrative Organization</h3>
<p>Department of Labor Insurance of the Ministry of Labor (<a href="https://www.mol.gov.tw/">https://www.mol.gov.tw/</a>) provides general supervision.</p>
<p>Bureau of Labor Insurance (<a href="https://www.bli.gov.tw/">https://www.bli.gov.tw/</a>) of the Ministry of Labor collects contributions and pays cash benefits.</p>
<p>National Health Insurance Administration (<a href="https://www.nhi.gov.tw/">https://www.nhi.gov.tw/</a>), under a supervisory board, collects contributions and administers medical benefits, and contracts with private and public clinics and hospitals to provide medical care.</p>
<h2>Unemployment</h2>
<h3>Regulatory Framework</h3>
<p><span class="h4">First law:</span> 1950, implemented in 1999.</p>
<p><span class="h4">Current law:</span> 2002 (employment insurance), implemented in 2003.</p>
<p><span class="h4">Type of program:</span> Social insurance system.</p>
<h3>Coverage</h3>
<p>Citizens of Taiwan (China) employed in the private sector; certain public-sector employees; and spouses of Taiwanese citizens from Mainland China, Hong Kong, Macau, and foreign countries who have permission to work and remain in Taiwan (China).</p>
<p>Exclusions: Self-employed persons, civil servants, teachers, and military personnel.</p>
<h3>Source of Funds</h3>
<p><span class="h4">Insured person:</span> 0.2% of gross monthly earnings.</p>
<p><span class="h4">Self-employed person:</span> Not applicable.</p>
<p><span class="h4">Employer:</span> 0.7% of monthly payroll.</p>
<p><span class="h4">Government:</span> 0.1% of employee earnings, the cost of administration, contributes as an employer.</p>
<h3>Qualifying Conditions</h3>
<p><span class="h4">Unemployment benefit:</span> Must have at least one year of coverage in the last three years before unemployment began, be involuntarily unemployed, and be currently registered at a public employment office as being capable and willing to work.</p>
<p>The benefit is suspended if the beneficiary refuses a suitable job offer, counseling, or vocational training or fails to report to a public employment office once a month.</p>
<p>Dependent's supplement: Paid for a non-working spouse or a child younger than age&nbsp;20 (no limit if disabled).</p>
<p><span class="h4">Early reemployment allowance:</span> Paid if the beneficiary starts work before the maximum unemployment benefit payment period has expired and has more than three months of coverage since re-starting work.</p>
<p><span class="h4">Vocational training living allowance:</span> Must be involuntarily unemployed, registered at a public employment service institution for re-employment, and have participated in <span class="nobr">full-time</span> vocational training organized by the public employment service institution.</p>
<p>Dependent's supplement: Paid for a non-working spouse or a child younger than age&nbsp;20 (no limit if disabled).</p>
<p><span class="h4">Parental leave allowance:</span> Must have at least one year of coverage and have applied for parental leave without pay before the child reaches age&nbsp;3. Each eligible insured parent is entitled to separate benefits but only one allowance may be paid at a time.</p>
<p><span class="h4">National Health Insurance Premium Support:</span> Paid to insured persons who receive the unemployment benefit or vocational training living allowance. The premium support is also paid to the insured's eligible dependents.</p>
<h3>Unemployment Benefits</h3>
<p><span class="h4">Unemployment benefit:</span> 60% of the insured's average monthly earnings in the last six months before unemployment began is paid after a <span class="nobr">14-day</span> waiting period for up to six months. May be extended for an additional three months if the insured is aged&nbsp;45 or older or is certified as mentally or physically disabled.</p>
<p>Dependent's supplement: 10% of the unemployment benefit is paid with one dependent; 20% with two or more dependents.</p>
<p><span class="h4">Early reemployment allowance:</span> A lump sum of 50% of the total unpaid remaining unemployment benefit is paid.</p>
<p><span class="h4">Vocational training living allowance:</span> 60% of the insured's average monthly earnings in the last six months before unemployment began is paid for up to six months.</p>
<p>Dependent's supplement: 10% of the vocational training living allowance is paid with one dependent; 20% with two or more dependents.</p>
<p><span class="h4">Parental leave:</span> 60% of the insured's average monthly earnings in the last six months before parental leave began is paid for up to six months.</p>
<p><span class="h4">National Health Insurance Premium Support:</span> The insured's and his or her dependents' portion of the National Health Insurance premium is paid.</p>
<h3>Administrative Organization</h3>
<p>Department of Labor Insurance of the Ministry of Labor (<a href="https://www.mol.gov.tw/">https://www.mol.gov.tw/</a>) provides general supervision.</p>
<p>Bureau of Labor Insurance (<a href="https://www.bli.gov.tw/">https://www.bli.gov.tw/</a>) of the Ministry of Labor collects contributions and pays benefits.</p>
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