Employment Insurance Act Article 5
An employed worker over 15 and under 65 years of age and with one of the following statuses is required to join this employment insurance program as an insured person through his/her employer or the organization to which he/she belongs.1.An ROC national.2.A foreign national, Mainland Chinese citizen, Hong Kong citizen or Macao citizen married to an ROC citizen and having acquired legal residency in ROC.An employed employee as described in the preceding paragraph with one of the following statuses shall be ineligible for this insurance program:1.A person who is required by law to join the civil servant and teacher insurance program or military personnel insurance.2.A person who is already covered by labor insurance benefits for the elderly or old-age pensions for civil servants and teachers.3.A person employed by an employer or organization legally exempt from business registration and business tax or legally exempt from business registration and not required to provide uniform invoices as proof of purchase.People with two or more employers shall join this insurance program through one of the employers.
中文原文 就業保險法第5條
年滿十五歲以上，六十五歲以下之下列受僱勞工，應以其雇主或所屬機構為投保單位，參加本保險為被保險人：
一、具中華民國國籍者。
二、與在中華民國境內設有戶籍之國民結婚，且獲准居留依法在臺灣地區工作之外國人、大陸地區人民、香港居民或澳門居民。
前項所列人員有下列情形之一者，不得參加本保險：
一、依法應參加公教人員保險或軍人保險。
二、已領取勞工保險老年給付或公教人員保險養老給付。
三、受僱於依法免辦登記且無核定課稅或依法免辦登記且無統一發票購票證之雇主或機構。
受僱於二個以上雇主者，得擇一參加本保險。
一、具中華民國國籍者。
二、與在中華民國境內設有戶籍之國民結婚，且獲准居留依法在臺灣地區工作之外國人、大陸地區人民、香港居民或澳門居民。
前項所列人員有下列情形之一者，不得參加本保險：
一、依法應參加公教人員保險或軍人保險。
二、已領取勞工保險老年給付或公教人員保險養老給付。
三、受僱於依法免辦登記且無核定課稅或依法免辦登記且無統一發票購票證之雇主或機構。
受僱於二個以上雇主者，得擇一參加本保險。