Labor Insurance Act Article 14
The term "monthly insurance salary" referred to in the preceding article shall mean the salary reported by an insured unit pursuant to the "Table of Grades of Insurance Salary" and on the basis of the insured person's total monthly salary. In case an insured person's wage is calculated on piecework basis, the monthly insurance salary shall be pro rata to that of a worker of the same grade in the Table reported by the insured unit. The monthly insurance salaries of workers referred to in paragraph 1 subparagraph (7) or (8) of article 6 or paragraph 1 subparagraph (4) of article 8 shall be assessed by the insurer pursuant to the Table subject to the approval of the competent central authority.In case the reassessment of an insured person's monthly insurance wage was made between February to July of the current year, the insured unit shall notify the insurer of the same before the end of August of the current year, in case the reassessment was made between August of the current year to January of the following year, notification shall be made by the insured unit to the insurer before the end of February of the following year. The reassessed monthly insurance salary shall be effective on the first day of the month following the notification.The "Table of Grades of Insurance Salary" referred to in paragraph 1 of this article shall be prescribed by the competent central authority subject to the approval of the Executive Yuan.
中文原文 勞工保險條例第14條
前條所稱月投保薪資，係指由投保單位按被保險人之月薪資總額，依投保薪資分級表之規定，向保險人申報之薪資；被保險人薪資以件計算者，其月投保薪資，以由投保單位比照同一工作等級勞工之月薪資總額，按分級表之規定申報者為準。
被保險人為第六條第一項第七款、第八款及第八條第一項第四款規定之勞工，其月投保薪資由保險人就投保薪資分級表範圍內擬訂，報請中央主管機關核定適用之。
被保險人之薪資，如在當年二月至七月調整時，投保單位應於當年八月底前將調整後之月投保薪資通知保險人；如在當年八月至次年一月調整時，應於次年二月底前通知保險人。
其調整均自通知之次月一日生效。
第一項投保薪資分級表，由中央主管機關擬訂，報請行政院核定之。
被保險人為第六條第一項第七款、第八款及第八條第一項第四款規定之勞工，其月投保薪資由保險人就投保薪資分級表範圍內擬訂，報請中央主管機關核定適用之。
被保險人之薪資，如在當年二月至七月調整時，投保單位應於當年八月底前將調整後之月投保薪資通知保險人；如在當年八月至次年一月調整時，應於次年二月底前通知保險人。
其調整均自通知之次月一日生效。
第一項投保薪資分級表，由中央主管機關擬訂，報請行政院核定之。