Must I enroll employees in labor and health insurance?

If you employ anyone, you must enroll them in labor and health insurance (those working under 12 hours a week may skip health insurance). Based on the 2026 minimum wage of NT$29,500:

• Part-time employees: health insurance minimum NT$29,500, labor insurance minimum NT$11,100, pension has no minimum; enroll based on actual monthly pay. For example, monthly pay of NT$8,000 → health bracket 29,500, labor bracket 11,100, pension bracket 8,000.
• Full-time employees: minimum NT$29,500 for both labor and health insurance.

Enroll on the first day of employment. If late:

• Health insurance counts by month; the enrollment date can be backdated to the start date.
• Labor insurance counts by day, based on the postmark; the gap falls under National Pension.
• Pension contributions for the missing days can be made up for the employee.