Enforcement Rules of the Labor Insurance Act Article 80
When the parents, spouses or children of the insured persons are legally proclaimed deceased, the time of their death set by the court’s formal decisions shall be regarded as the time of death referred to in Article 62 of the Act. The amounts of their funeral grants shall be calculated in accordance with the following stipulations:1.If the time of death and the court’s decision fall during the insurance coverage period of the insured persons, they shall be calculated according to the average monthly insurance salaries in the six months prior to the month the related decision is rendered by the court.2.If the time of death falls during the insurance coverage period of the insured persons, and the insurance coverage is withdrawn when the related decision is given by the court, they shall be calculated according to the average monthly insurance salaries in the six months prior to the month the insurance coverage is withdrawn.
中文原文 勞工保險條例施行細則第80條
被保險人之父母、配偶或子女受死亡宣告者，以法院裁定所確定死亡之時，為本條例第六十二條之死亡時；其喪葬津貼給付金額之計算，依下列規定計算之：
一、死亡時與裁定時均在被保險人投保期間內者，以裁定之當月起前六個月之平均月投保薪資為準。
二、死亡時在被保險人投保期間內，而裁定時已退保者，以退保之當月起前六個月之平均月投保薪資為準。
一、死亡時與裁定時均在被保險人投保期間內者，以裁定之當月起前六個月之平均月投保薪資為準。
二、死亡時在被保險人投保期間內，而裁定時已退保者，以退保之當月起前六個月之平均月投保薪資為準。