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Q：
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What is the penalty for an entity refusing to provide documents for an occupational accident insurance investigation?
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A：
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If an insured entity evades, obstructs, or refuses an insurer’s investigation, it shall be fined between NTD 50,000 and NTD 300,000, and the violation will be publicly disclosed as an honorary penalty.
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Q：
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What is the penalty for failing to maintain an employee roster and attendance/payroll records for occupational accident insurance?
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A：
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If an insured entity fails to maintain the required documents or does not preserve them for the mandated period, it shall be fined between NTD 20,000 and 100,000. The entity will also be required to rectify the situation within a specified period (by preparing an employee roster). If the issue is not resolved by the deadline, additional fines will be imposed continuously, and the violation will be publicly disclosed as an honorary penalty.
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Q：
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What is the penalty for not bearing the occupational accident insurance premiums that should be paid by the employer?
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A：
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If the employer fails to pay the required occupational accident insurance premiums, causing the insured employee to bear the cost, the employer shall be fined between NTD 20,000 and NTD 100,000. The employer will also be required to rectify the situation within a specified period (by reimbursing the premiums that should have been paid). If the issue is not resolved by the deadline, additional fines will be imposed continuously, and the violation will be publicly disclosed as an honorary penalty.
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Q：
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What is the penalty for long- term non-payment of occupational accident insurance premium?
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A：
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If an insured entity has outstanding occupational accident insurance premiums and, after being charged a late fee amounting to 20% of the payable premiums, still fails to make the payment and the situation is severe, the entity shall be fined between NTD 20,000 and NTD 100,000. Additionally, the violation will be publicly disclosed as an honorary penalty.
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Q：
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What items must be disclosed for an honorary penalty under the Labor Occupational Accident Insurance and Protection Act?
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A：
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The following details must be disclosed: the name of the insured entity, the name of the responsible person, the data of the announcement, the data of the penalty, the penalty reference number, the violated provisions, the facts of the violation, and the penalty amount.
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FAQ
