Regulations of Calculation and Adjustment of Labor Occupational Accident Insurance Merit Rating Article 8
The most recent three years as mentioned in Article 5 and the preceding Article refer to the three years calculated from the first day of the first month of the year before the effective date of the annual calculation of the adjusted experience rate.If the insured unit's insured period does not meet the provisions of the preceding Paragraph, the rate for industry-specific accidents prescribed in Paragraph 3 of Article 16 of the Act shall apply.
中文原文 勞工保險職業災害保險實績費率實施辦法第8條
第五條及前條所稱最近三年，指自每年計算調整實績費率生效日前一年之一月一日往前推算三年。
投保單位之投保期間未達前項規定者，適用本法第十六條第三項所定行業別災害費率。
投保單位之投保期間未達前項規定者，適用本法第十六條第三項所定行業別災害費率。