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.