Enforcement Rules of the Labor Insurance Act Article 38
The insurer shall determine or adjust the applicable categories of occupations and premium rates of the occupational accident insurance for the insured units based on the following principles and in accordance with the "Table of Business Category and Premium Applicable for the Occupational Accident of Labor Insurance". The insurer should advise the insured units of the results in writing. 1.The same category of occupations shall use the same premium rates of the occupational accident insurance.2.In the event that the same insured unit uses the same premium rates of the occupational accident insurance and its line of business includes various occupations, premium rates of the occupational accident insurance shall be decided by its most principal or representative business.If the insured units object to the categories of occupations and premium rates referred to in the preceding paragraph, they shall prepare and submit necessary documents or materials, and file an application for reexamination to the insurer within fifteen days after the next day of receiving the notification.The applicable categories of occupations and premium rates of the occupational accident insurance shall not be adjusted once they are determined and ascertained. This shall not apply, however, where the insured unit has changed its business nature or major business items.
中文原文 勞工保險條例施行細則第38條
投保單位應適用之職業災害保險行業別及費率，由保險人依據職業災害保險適用行業別及費率表之規定，依下列原則認定或調整後以書面通知投保單位：
一、同一行業別適用同一職業災害保險費率。
二、同一投保單位適用同一職業災害保險費率，其營業項目包括多種行業時，適用其最主要或最具代表性事業之職業災害保險費率。
投保單位對前項行業別及費率有異議時，得於接獲通知之翌日起十五日內檢附必要證件或資料，向保險人申請複核。
各投保單位應適用之職業災害保險行業別及費率，經確定後不得調整。
但有因改業或主要營業項目變更者，不在此限。
一、同一行業別適用同一職業災害保險費率。
二、同一投保單位適用同一職業災害保險費率，其營業項目包括多種行業時，適用其最主要或最具代表性事業之職業災害保險費率。
投保單位對前項行業別及費率有異議時，得於接獲通知之翌日起十五日內檢附必要證件或資料，向保險人申請複核。
各投保單位應適用之職業災害保險行業別及費率，經確定後不得調整。
但有因改業或主要營業項目變更者，不在此限。