Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating Article 5
By the circumstance of the total amount of insurance benefits paid by the insurance applicant in the last three years to the total amount of insurance premiums payable as specified in Paragraph 4 of Article 16 of the Act, the insurer shall calculate and adjust its industry-specific accident rate every year in the following manner:1. For a ratio less than 60%: For every reduction of 10%, the rate for the industry-specific accident will be reduced by 5%.2. For ratio exceeding 80%: For every increase of 10%, an additional 5% of the industry-specific accident rate will be charged, and the surcharge shall not exceed 30%.The total insurance benefits and insurance premiums specified in the preceding Paragraph do not include insurance benefits and insurance premiums for accidents during commuting.
中文原文 勞工保險職業災害保險實績費率實施辦法第5條
依本法第十六條第四項所定投保單位最近三年保險給付總額占應繳保險費總額之情形，保險人每年計算調整其行業別災害費率之方式如下：
一、所占比率低於百分之六十者：每減少百分之十，減收其行業別災害費率百分之五。
二、所占比率超過百分之八十者：每增加百分之十，加收其行業別災害費率百分之五，並以加收至百分之三十為限。
前項所定保險給付總額及保險費總額，不包括上、下班災害保險給付及保險費。
一、所占比率低於百分之六十者：每減少百分之十，減收其行業別災害費率百分之五。
二、所占比率超過百分之八十者：每增加百分之十，加收其行業別災害費率百分之五，並以加收至百分之三十為限。
前項所定保險給付總額及保險費總額，不包括上、下班災害保險給付及保險費。