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Taxation - Taiwan

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Labor Insurance Coverage Procedures

Answer
Q:
The company has been established, how do I go through the insurance procedures?
A:
1. If a newly established company has employees, it should fill in two copies of the "Insurance Application Form" and the "Insurance Addition Declaration Form". Also attach copies of the following certificates issued by each unit and 2 copies of the front and back of the person in charge’s identity card:

(1) The factory should attach a factory registration certificate (if there is no factory registration certificate, a company registration or business registration certificate must be attached certified documents).

(2)
The mine should be accompanied by a mine registration certificate, mining or prospecting license.

(3)
Salt farms, farms, pastures, forest farms, and tea farms should be accompanied by registration certificates or relevant certification documents.

(4)
Transportation enterprises should attach transportation licenses or relevant certification documents.

(5)
Public utilities should be accompanied by business licenses or relevant certification documents.

(6)
Company and business registration certificates should be attached.

(7)
Private schools, news, culture, public welfare, cooperative undertakings, vocational training institutions and people's organizations from all walks of life should Attached is the filing or registration certificate.

(8)
Other industries should attach their practicing licenses or relevant registration, approval or inspection certification documents.

(9)
Natural person employers who hire foreign domestic helpers and caregivers should submit employment permit documents and photocopies of the foreign employment roster.
2.
If the company is unable to obtain (or has not yet obtained) the above certification documents, it can submit the withholding unit establishment certificate issued by the National Taxation Bureau.Change) registration application form or use the unified invoice purchase ticket to complete the insurance procedures.


Q:
Is there a time limit for submitting application materials to the Labor Insurance Bureau?
A:
Yes. The aforementioned required documents should be sent to the Labor Insurance Bureau for processing within 10 days from the next day (establishment verification).

Q:
Our company currently has no employees, how should we apply for additional labor insurance?
A:
If a new company has only one person in charge and no employees, it is not allowed to set up an insurance unit to independently apply for labor insurance for the person in charge.

Q:
Our company has ceased business (goes out of business), and the boss has established a new company. How should the labor insurance of employees be handled?
A: The insured unit should handle the surrender of insurance for the employees of the original company, and then the new company should handle the new insurance procedures separately.

Q:
The company is about to shut down the business, and only one person in charge is left to deal with the aftermath. Can the labor insurance be cancelled?
A: If the insured unit is about to shut down the business and no longer employs employees. When all the employees have resigned and withdraw their insurance, and only one person in charge is left to deal with the aftermath, the person in charge no longer has the status of an employer and can apply for withdrawal.

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