第2條 （勞工保險種類）勞工保險分左列二項：
Article 2 Labor insurance coverage consists of two types as the following:
第4條 （主管機關）勞工保險之主管機關：在中央為行政院勞工委員會；在直轄市為直轄市政府。
Article 4 The labor commission of the central government and the municipal government shall be the competent labor insurance authorities.
前項被保險人繼續參加勞工保險及保險給付辦法，由中央主管機關定之。
Measures concerning the labor insurance procedure and premium of an insured person mentioned in the preceding paragraph shall be promulgated by the competent central authority.
第10條 （強制保險勞工所屬事業之義務）各投保單位應為其所屬勞工，辦理投保手續及其他有關保險事務，並備僱用員工或會員名冊。
Article 10 Each insured units shall handle the insuring procedure and other insurance-related affairs for its employees, and prepare a roll list of the employees or members.
前項投保手續及其他有關保險事務，投保單位得委託其所隸屬團體或勞工團體辦理之。
The insured units may consign the organization or labor association to which it is affiliated to handle mentioned in the preceding paragraph insuring procedure and other insurance-related affairs.
保險人為查核投保單位勞工人數、工作情況及薪資，必要時，得查對其員工或會員名冊、出勤工作紀錄及薪資帳冊。
To verify the number of the insured unit′s employees, working conditions and salary, the insurer may check the roll list of employees or members, attendance and work records as well as account books of salary when necessary.
前項規定之表冊，投保單位應自被保險人離職、退會或結(退)訓之日起保存五年。
The insured units shall keep the above-mentioned list, records and books for 5 years commencing from the insured person′s demission, withdrawal from the organization, or completion (cancellation) of training.
其保險效力之開始或停止，均自應為通知之當日起算。
The beginning or the ending of such insurance coverage shall start from the day on which the lists were sent out by the insured unit.
第12條 （保險年資之計算）被保險人退保後再參加保險時，其原有保險年資應予併計。
Article 12 In case an insured person rejoins the labor insurance scheme after separation from the coverage, his accumulated years of insurance coverage shall be recognized.
被保險人於八十八年十二月九日以後退職者，且於本條例六十八年二月二十一日修正前停保滿二年或七十七年二月五日修正前停保滿六年者，其停保前之保險年資應予併計。
The insured person retired after December 9, 1999, and had suspended over 2 years before 21 February, 1979, or suspended over 6 years before 5 February, 1988; all of the coverage years prior to suspension should be computed.
前項被保險人已領取老年給付者，得於本條施行後二年內申請補發併計年資後老年給付之差額。
The insured person had received old-age benefits, should claim the shortage payment according to the proceeding paragraph in two years after last amended on December 19, 2001.
第13條 （保險費率之計算）勞工保險之普通事故保險費率，由中央主管機關按被保險人當月之月投保金額薪資百分之六點五至百分之十一擬訂，報請行政院核定之。
Article 13 The ordinary accident insurance premium rate of labor insurance shall be studied out by the competent central authority within 6.5%~11% of the insured person′s monthly insurance salary, and subject to the approval of the Executive Yuan.
職業災害保險費率，按被保險人當月之月投保薪資，依職業災害保險適用行業別及費率表之規定辦理。
The occupational injury insurance premium rate shall be determined according to the insured person′s monthly insurance salary as well as the "Table of categories of Occupations and Premium Rates Applicable for Occupational Injury Insurance".
職業災害保險之會計，保險人應單獨辦理。
The insurer shall separately handle the accounting of occupational injury insurance.
第14條 （月投保薪資之意義）前條所稱月投保薪資，係指由投保單位按被保險人之月薪資總額，依投保薪資分級表之規定，向保險人申報之薪資；
Article 14 The term "monthly insurance salary" referred to in the preceding Article shall mean the salary reported by an insured unit pursuant to the "Table of Grades of Insured Salary" and on the basis of the insured person′s total monthly salary.
被保險人薪資以件計算者，其月投保薪資，以由投保單位比照同一工作等級勞工之月薪資總額，按分級表之規定申報者為準。
In case an insured person′s wage is calculated on piecework basis, the monthly insurance salary shall be pro rata to that of a worker of the same grade in the Table reported by the insured unit.
被保險人為薪資，如在當年二月至七月調整時，投保單位應於當年八月底前將調整後之月投保薪資通知保險人；
In case the reassessment of an insured person′s monthly insurance wage was made between February to July of the current year, the insured unit shall notify the insurer of the same before the end of August of the current year;
如在當年八月至次年一月調整時，應於次年二月底前通知保險人。
in case the reassessment was made between August of the current year to January of the following year, notification shall be made by the insured unit to the insurer before the end of February of the following year.
其調整均自通知之次月一日生效。
The reassessed monthly insurance salary shall be effective on the first day of the month following the notification .
第一項投保薪資分級表，由中央主管機關擬訂，報請行政院核定。
The "Table of Grades of Insurance Salary" referred to in paragraph 1 of this Article shall be prescribed by the competent central authority subject to the approval of the Executive Yuan.
依前項規定逕行調整之投保薪資，自調整之次月一日生效。
The insurance salary directly adjusted under the above paragraph shall take effect on the first day of the next month after adjustment is made.
第14-2條 （實際從事勞動之雇主加保之投保薪資）依第八條第一項第三款規定加保，其所得未達投保薪資分級表最高一級者，得自行舉證申報其投保薪資。
Article 14- 2 In case of additional insurance under Subparagraph 3, Paragraph 1, Article 8, whose income is lower than the top grade of the "Table of Grades of Insurance Salary", the insured unit may quote and declare the insurance salary by itself.
但最低不得低於所屬員工申報之最高投保薪資適用之等級。
But the declared salary may not be lower than that of the grade applicable for the highest insurance salary as declared by the affiliated employees.
第15條 （保險費之計算）勞工保險保險費之負擔，依左列規定計算之：
Article 15 Labor insurance premiums shall be calculated and paid in accordance with the following measures: