If an INGO is registered as a foundation or civil association and employs five or more employees, it must enroll employees in labor insurance (Note 1) and employment insurance (Note 2) programs. If an INGO is registered as a foundation or civil association and employs fewer than five employees or decided not to register as a legal entity and simply establish an office in Taiwan, it may choose whether to enroll its employees in the labor insurance program. However, it still must enroll eligible employees in the employment insurance program in accordance with the Employment Insurance Act.
If an INGO registers and establishes an office in Taiwan and registers as a foundation or civil association, it must, regardless of the number of employees, on a monthly basis contribute labor pension funds to individual labor pension accounts in the new system for all employees eligible under the Labor Standards Act (including employees who are Taiwanese citizens; their spouses of foreign nationality or spouses from mainland China, Hong Kong, and Macao; and foreign nationals with permanent residency). The funds will be deposited into the personal labor pension accounts set up by the Bureau of Labor Insurance, Ministry of Labor.
INGOs are requested to apply with the Bureau of Labor Insurance, Ministry of Labor to enroll employees in the labor insurance and employment insurance programs, and pay into their labor pension accounts.
Enrollment of employees in labor insurance (employment insurance) programs and allocation of labor pension：
Step 1：Complete and file an application to become a labor insurance (employment insurance) and labor pension contribution unit.
1. Complete the labor insurance (employment insurance) enrollment (labor pension contribution unit) application form and the additional enrollment (pension contribution) report form, and stamp them with the seals of the unit and responsible person.
(1) One photocopy of the front and back of the R.O.C. National ID Card of the responsible person (if the responsible person is not an R.O.C. national, a photocopy of the foreign national’s Alien Resident Certificate or passport must be provided)
(2) Registration, approval, or registered documents issued by the competent authority for the relevant sector
(2) Registration, approval, or registered documents issued by the competent authority for the relevant sector
Note 1：Employees enrolled under labor insurance include employees with Taiwanese citizenship and foreign employees working in Taiwan in accordance with the law.
Note 2：Eligible recipients of the employment insurance include employees that are Taiwanese citizens and their spouses of foreign nationality or spouses from mainland China, Hong Kong, and Macao. Other foreigners are not included. An entity shall require mandatory employment insurance after hiring one employee.
Note 2：Eligible recipients of the employment insurance include employees that are Taiwanese citizens and their spouses of foreign nationality or spouses from mainland China, Hong Kong, and Macao. Other foreigners are not included. An entity shall require mandatory employment insurance after hiring one employee.
3.Please mail (deliver) the aforementioned documents to the Bureau of Labor Insurance, Ministry of Labor.
Step 2：If you wish to use the labor insurance (labor pension) online filing system, please obtain the labor insurance license number first and apply to become an online employer of labor insurance (labor pension) in accordance with the following procedures.
- 1. Apply for the Organization and Group Certificate in the MiXed Organization Certification Authority (XCA).
- 2. Apply for the citizen digital (natural person) certificate at the Certificate Authority of MOI.
- 3. Proceed to the Bureau of Labor Insurance e-Service System website and apply to be an online labor insurance contribution unit.
Other：
If the enrollment (payment) unit handles labor insurance (employment insurance), National Health Insurance, and labor pension operations, it may fill out two copies of the three-in-one form and mail (submit) them to the Bureau of Labor Insurance or an NHIA regional division office. If the enrollment (payment) unit only handles labor insurance and labor pension, the labor insurance form and labor pension form should both be filled out and mailed (delivered) to the Bureau of Labor Insurance.
If the enrollment (payment) unit handles labor insurance (employment insurance), National Health Insurance, and labor pension operations, it may fill out two copies of the three-in-one form and mail (submit) them to the Bureau of Labor Insurance or an NHIA regional division office. If the enrollment (payment) unit only handles labor insurance and labor pension, the labor insurance form and labor pension form should both be filled out and mailed (delivered) to the Bureau of Labor Insurance.
Recipient：Bureau of Labor Insurance, Ministry of Labor
Telephone：(02) 2396-1266
Address：No. 4, Sec. 1, Roosevelt Rd., Zhongzheng Dist., Taipei City
Website：Click here
Address：No. 4, Sec. 1, Roosevelt Rd., Zhongzheng Dist., Taipei City
Website：Click here
Notes：
- 1. For related regulations and application documents regarding labor insurance and labor pension that are not specified herein, please visit the one-stop contact window of the Bureau of Labor Insurance branch governing the company’s place of registration.
- 2. Relevant regulations：Labor Insurance Act, Employment Insurance Act, and Labor Pension Act
 Bureau of Labor Insurance, Ministry of Labor
Telephone：(02) 2396-1266 Contact persons for English language service： 1.Labor insurance and employment insurance Handling officer：Ms. Liu Telephone：(02) 2396-1266 ext. 1611 2.Labor pension Handling officer：Mr. Chen Telephone：(02) 2396-1266 ext. 5245 Address：No. 4, Sec. 1, Roosevelt Rd., Zhongzheng Dist., Taipei City Website： Labor (employment) insurance： 1.New labor insurance enrollment：Click here 2.Individuals eligible for labor insurance：Click here 3.Individuals eligible for employment insurance：Click here Labor pension： 1.Establishing a labor pension employer unit：Click here 2.Individuals eligible for labor pension：Click here |
