Enforcement Rules of the Labor Pension Act Article 15

Labor pension contributions made in accordance with Paragraphs 1 to 3 of Article 14 of the Act shall be determined and reported by the employer or the commissioned unit to the Bureau of Labor Insurance based upon the worker’s total monthly wages, in accordance with the standards set forth in the MonthlyContribution Classification Table.For workers whose monthly wages are not fixed, the average wages of the most recent three months shall be used.For newly hired workers whose wages have not yet been determined, the wages of workers of the same job classification shall be used as a provisional basis, and contributions shall be reported in accordance with the standards set forth in the Monthly Contribution Classification Table.For workers to whom the Act applies and who are also insured under the Labor Insurance, Labor Occupational Accident Insurance, or National Health Insurance, except where the total monthly wages are lower than the lower limit specified in the Classification Table for Labor Insurance Enrollment, the monthly wage amount for contribution may not be lower than the insured monthly salary under Labor Insurance or Labor Occupational Accident Insurance, or the insured monthly amount under National Health Insurance.