Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating Article 2
An insured unit that employs a certain number of employees or more as mentioned in Paragraph 4 of Article 16 of the Act refers to an entity that employs more than 50 people insured.The number of persons in the preceding Paragraph shall be calculated based on the average number of persons insured for one year from July 1 of the year before the effective date of the annual performance fee rate.
中文原文 勞工保險職業災害保險實績費率實施辦法第2條
本法第十六條第四項所稱僱用員工達一定人數以上之投保單位，指僱用被保險人數達五十人以上者。
前項人數，以投保單位於每年實績費率生效日前一年之七月一日起，往前推算一年之平均人數計算。
前項人數，以投保單位於每年實績費率生效日前一年之七月一日起，往前推算一年之平均人數計算。