Enforcement Rules of the Labor Insurance Act Article 27

The total monthly salary referred to in Paragraph 1 of Article 14 of the Act shall be set in accordance with the wages stipulated in Subparagraph 3 of Article 2 of the Labor Standards Law. For those without fixed or steady monthly incomes, they shall be set according to the average monthly incomes in the recent three months. For those who are paid in kind, they shall be calculated in cash pursuant to the prices publicly announced by the Government.In the event the insured units filing application forms for joining insurance coverage for their newly employed workers and their total monthly salaries are not ascertained, they shall be set at the total monthly salaries received by the workers with the same working grades in the insured units and apply pursuant to the requirements contained in the Table of Grades of Insurance Salary.
中文原文 勞工保險條例施行細則第27條
本條例第十四條第一項所稱月薪資總額,以勞動基準法第二條第三款規定之工資為準;其每月收入不固定者,以最近三個月收入之平均為準;實物給與按政府公布之價格折為現金計算。
投保單位申報新進員工加保,其月薪資總額尚未確定者,以該投保單位同一工作等級員工之月薪資總額,依投保薪資分級表之規定申報。

English translation for reference only; the Chinese text prevails. Not legal advice.