Labor Insurance Act Article 14-2
In case of additional insurance under Subparagraph 3, Paragraph 1, article 8, whose income is lower than the top grade of the "Table of Grades of Insurance Salary", the insured unit may quote and declare the insurance salary by itself. But the declared salary may not be lower than that of the grade applicable for the highest insurance salary as declared by the affiliated employees.
中文原文 勞工保險條例第14-2條
依第八條第一項第三款規定加保，其所得未達投保薪資分級表最高一級者，得自行舉證申報其投保薪資。
但最低不得低於所屬員工申報之最高投保薪資適用之等級。
但最低不得低於所屬員工申報之最高投保薪資適用之等級。