Enforcement Rules of the Labor Standards Act Article 34-1

In case a worker is killed or disabled due to an occupational accident and the worker is covered under labor insurance in accordance with the provisions of the Labor Insurance Act, his/her incident has been verified as an occupational accident, the amount of compensation that his/her employer shall pay to the worker in accordance with Article 59 of the Act shall be the amount determined by the difference between the worker’s average wage and average insurance wage of labor insurance and then paid by the standard amount established pursuant to Subparagraphs 3 and 4 of Article 59 of the Act.
中文原文 勞動基準法施行細則第34-1條
勞工因遭遇職業災害而致死亡或失能時,雇主已依勞工保險條例規定為其投保,並經保險人核定為職業災害保險事故者,雇主依本法第五十九條規定給予之補償,以勞工之平均工資與平均投保薪資之差額,依本法第五十九條第三款及第四款規定標準計算之。

English translation for reference only; the Chinese text prevails. Not legal advice.