Taiwan labor insurance is a job-based insurance. Labors who physically wok in Taiwan are qualified for the coverage. However, the labors who meet the following special conditions are also qualified for the coverage, even unemployed temporarily.

1. Serve military service, leave without pay during injury or sick or suspension during cases
   
   Under the status of employment, the insurer (company) cannot reject the coverage for insured persons (labors) and the application shall be submitted in papers. For those during injury or sick leave without pay, injured or sick for a period of less than one year, or absence from work for a period of less than two years as a result of industrial accident, it is required to submit the proof of diagnosis issued by clinics or hospitals. During the period of additional insurance, insured persons are not allowed to adjust the amount of insured salary randomly and the insurer is obliged to pay the insurance fees continuously.
   
   
2. Leave without pay during parental causes
   
   Employees who is agreed to apply for parental leave by the employers can continue to cover the insurance until the age of their children up to 3 but the total coverage period shall be less than 2 years. For those who raise the number of children more than 2 persons, the parental leaves should be combined into calculation. The youngest child should be within 2 years in maximum compared to the oldest.
   
   
3. Suspension during the medical period for occupational accident
   
   Occupational accidents are the results of illness, injury, disability or death caused by laborers performing duties or engaging in behaviors related to the performance of duties, and there is a considerable causal relationship between the behavior and the results, which can be determined to constitute occupational accidents.
   
   Workers with occupational accidents who had terminated their work contracts and withdrawn from insurance program during the medical period can continue to cover the insurance until the date to claim old-age benefits. But if the applicants who are evaluated as permanent disability owing to work accidents are not qualified for the coverage.
   
   The insurance fees during the renewal period shall be covered by the insurer for 20% within the first 2 years, labor occupational accident insurance fund for the rest of 80%. The insured person and labor occupational accident insurance fund shall afford 50% respectively 2 years later.
   
   
4. Retired or laid-off labors cover the labor insurance more than 15 years
   
   Unemployed labors who have covered the labor insurance more than 15 years and was laid off or retired but the age or insurance period is not qualified for receiving the old-age benefits can continue to cover the insurance.
   
   The insurance fees during the renewal period shall be covered by the insured person for 20% within the first 2 years, subsidiaries from government for the rest of 80%.