Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating Article 3
If the number of employees employed by an insured unit that applies these Regulations decreases to the extent that the number of employees in the preceding Article falls below the number specified in the preceding Article, the same rate shall continue to be applied within such annual period.For insured units that do not apply the Act, if the number of employees employed increases to the number specified in the preceding Article, and the insurance period complies with the provisions of Article 8, the provisions of the Act shall start to apply from the following annual period.
中文原文 勞工保險職業災害保險實績費率實施辦法第3條
適用本辦法之投保單位，其僱用員工人數減少致未達前條所定人數者，該年內仍應繼續適用相同費率。
未適用本辦法之投保單位，其僱用員工人數增加，達前條所定人數，且投保期間符合第八條規定者，自翌年起適用本辦法之規定。
未適用本辦法之投保單位，其僱用員工人數增加，達前條所定人數，且投保期間符合第八條規定者，自翌年起適用本辦法之規定。