Taiwan Labor Insurance Premium 2027 Calculator (勞工保險)
Taiwan's Labor Insurance (勞保) covers occupational injury, maternity, disability, old age, and death. The 2027 combined premium rate is 12% (10.5% labor + 1% employment + 0.5% wage arrears). Employer pays 70%, employee 20%, government 10%. Salary ceiling NT$45,800/month.
Taiwan Labor Insurance 2027 Rates and Split
Taiwan's Labor Insurance combined rate for 2027 is 12% of insured monthly salary: 10.5% ordinary insurance + 1% employment insurance + 0.5% wage arrears reserve. Premium split: employer 70%, employee 20%, central government 10%. Insured-salary brackets range from NT$27,470 (minimum wage 2027) to NT$45,800 (cap). High earners are capped — only the first NT$45,800/month is insured. Source: Bureau of Labor Insurance (bli.gov.tw).
What Labor Insurance Covers
Benefits: occupational injury and disease, maternity (60-day paid leave at 50% of insured salary), disability, old-age (lump-sum or annuity starting at age 60-65), death (5-30 months of insured salary to dependents), unemployment (up to 6 months at 60% of average insured salary). Employees with 15+ years of contributions qualify for monthly old-age pension. Source: bli.gov.tw.
Labor Insurance vs Labor Pension — Both Required
Don't confuse Labor Insurance (勞保) with Labor Pension (勞退). Labor Insurance is a social-insurance program funded by employer/employee/government; Labor Pension is an individual retirement account where the employer must contribute 6% of monthly salary to your personal account. Employees can optionally add 1-6%. Pension contributions are tax-deductible. Both schemes are mandatory for almost all employees.
Why High-Earner Cap Matters
Because insured salary caps at NT$45,800/month, all earners above that contribute identical premiums. A NT$100,000/month executive pays the same NT$5,496/month combined premium as a NT$45,800/month worker. The cap also limits old-age pension — high earners often supplement with private annuities or the Voluntary Labor Pension Plan. Source: bli.gov.tw.