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Q：
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What are the consequences of overdue occupational accident insurance premiums?
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A：
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If the insured unit fails to pay the occupational accident insurance premium within the due date, the Labor Insurance Bureau will impose a late payment penalty of 0.2% of the payable insurance premium of each day that exceeds the expiration date of the grace period to the day before the premium is paid, up to 20% of the insurance premium payable.
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If the occupational accident insurance premium has been levied with a late payment penalty to 20% of the payable amount, and the insurance premium payable has not been paid and the circumstances are serious, a suspended fine of not less than NTD 20,000 but not more than NTD 100,000 will be imposed. And announce the reputational penalties for violations by insured units.
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If the occupational accident insurance premiums owed by the insured unit and the fines imposed due to arrears are still not paid after being notified by the Labor Insurance Bureau within a time limit, the Labor Insurance Bureau will transfer the insurance premiums to administrative enforcement in accordance with regulations.
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Q：
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If a company fails to pay the occupational accident insurance premium and the fines imposed due to the overdue payment are transferred for administrative execution, will the responsible person be affected?
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A：
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Yes. If the insurance unit fails to pay the occupational accident insurance premium within 15 days after the imposition of a late payment penalty, it may be transferred for administrative execution. If the insurance unit has no property to execute or its property is insufficient to cover the payment, the company’s representative or responsible person shall bear to joint and several liability for the payment. However, there is no provision that requires the responsible person to bear joint and several liability for the fines imposed due to the overdue payment.
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Q：
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If the company fails to pay the occupational accident insurance premium, will the employees’ application for occupational accident-related benefits be repudiated?
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A：
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No. If the insured person is an employed worker as defined in Article 6 of the Labor Occupational Accident Insurance and Protection Act, the entire occupational accident insurance premium is borne by the insurance unit, meaning the employer is responsible for paying the full amount. Therefore, if the insurance unit has overdue occupational accident insurance premiums, the rights of its employed workers to apply for insurance benefits will not be affected. However, if the insured person is the responsible person of any insurance unit with overdue payments, the Bureau of Labor Insurance may temporarily repudiate the payment of occupational accident-related benefits in accordance with Article 23 of the Labor Occupational Accident Insurance and Protection Act.
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Q：
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What are the penalties for delayed or inaccurate declaration of employee participation in occupational accident insurance?
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A：
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If the insurance unit fails to declare an employee’s participation in occupational accident insurance on the employee’s first day of work, it shall be fined between NTD 20,000 and NTD 100,000. Additionally, the insurance unit will be required to rectify the situation within a specified period (by declaring the insurance for the employed worker); failure to do so by the deadline will result in continuous fines and a reputation penalty, whereby the insurance unit’s violation will be publicly disclosed (Article 96, 99(1), and 100(1) of the Labor Occupational Accident Insurance and Protection Act). Furthermore, if the insurance unit simultaneously violates the relevant provisions of the Labor Insurance Act and the Employment Insurance Act, fines will be imposed in accordance with those respective laws.
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Q：
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What are the penalties for inaccurate declaration of employees’ insured salaries for occupational accident insurance?
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A：
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If the insurance unit inaccurately declares employees’ insured salaries for occupational accident insurance, it shall be fined between NTD 20,000 and NTD 100,000, and the violation will be publicly disclosed as a reputation penalty. (Articles 98(1), 99(4), and 100(1) of the Labor Occupational Accident Insurance and Protection Act).
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