Enforcement Rules of the Labor Insurance Act Article 44
The “concurrently employed by more than two insurance coverage units” referred to in Paragraph 2 of Article 19 of the Act shall mean the insured person who joins insurance coverage in more than two insured units according to Subparagraph 1 to 5 of Paragraph 1 of Article 6 and Subparagraph 1 and 2 of Paragraph 1 of Article 8.The average monthly insurance salary referred to in Paragraph 3 of Article 19 of the Act is calculated using the following methods:1.Pension benefit and a lump sum old-age benefit: It is calculated by dividing the sum of the sixty highest average monthly insurance salaries during insurance coverage years by sixty.2.If the insured person choose to have the one time old-age benefits according to Paragraph 2 of Article 58 of the Act: It is calculated by dividing the insured persons' total monthly insurance salary in the most current three years prior to the retirement by thirty-six.3.Other cash payment: It is calculated by dividing the insured persons' total monthly insurance salaries in the most current six months prior to the insurance incident occurs; for those who have joined insurance coverage less than six months, their average monthly insurance salaries shall be calculated by their actual coverage years.In the event that the insured persons have more than two insurance salaries in the same month, except for calculating the insurance wages following the rules in Paragraph 2 of Article 19 of the Act, the highest wages shall be used as a standard and calculated on average along with the monthly insurance salaries of the other months.
中文原文 勞工保險條例施行細則第44條
本條例第十九條第二項所稱同時受僱於二個以上投保單位者，指同時依第六條第一項第一款至第五款、第八條第一項第一款及第二款規定於二個以上投保單位加保之被保險人。
本條例第十九條第三項所稱平均月投保薪資，依下列方式計算：
一、年金給付及老年一次金給付：按被保險人加保期間最高六十個月之月投保薪資合計額除以六十計算。
二、依本條例第五十八條第二項規定選擇一次請領老年給付：按被保險人退保之當月起最近三十六個月之月投保薪資合計額除以三十六計算。
三、其他現金給付：按被保險人發生保險事故之當月起最近六個月之月投保薪資合計額除以六計算；參加保險未滿六個月者，按其實際投保年資之平均月投保薪資計算。
被保險人在同一月份有二個以上月投保薪資時，於計算保險給付時，除依本條例第十九條第二項規定合併計算者外，應以最高者為準，與其他各月份之月投保薪資平均計算。
本條例第十九條第三項所稱平均月投保薪資，依下列方式計算：
一、年金給付及老年一次金給付：按被保險人加保期間最高六十個月之月投保薪資合計額除以六十計算。
二、依本條例第五十八條第二項規定選擇一次請領老年給付：按被保險人退保之當月起最近三十六個月之月投保薪資合計額除以三十六計算。
三、其他現金給付：按被保險人發生保險事故之當月起最近六個月之月投保薪資合計額除以六計算；參加保險未滿六個月者，按其實際投保年資之平均月投保薪資計算。
被保險人在同一月份有二個以上月投保薪資時，於計算保險給付時，除依本條例第十九條第二項規定合併計算者外，應以最高者為準，與其他各月份之月投保薪資平均計算。