Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating Article 11

When an occupational accident occurs to the insured, the insured unit applying for insurance benefits shall be the insured unit for calculating the actual performance fee rate. In the event of doubt, the insurer shall determine it based on the facts.
中文原文 勞工保險職業災害保險實績費率實施辦法第11條
被保險人發生職業災害時,以申請保險給付之投保單位為計算實績費率之投保單位,發生疑義時,由保險人依事實認定之。

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