第1條 （法源）本細則依勞工保險條例(以下簡稱本條例)第七十七條規定訂定之。
Article 1 These Rules are drawn up in accordance with Article 77 of the Labor Insurance Act (hereinafter referred to as the Act).
第2條 （免課之稅捐）依本條例第三條規定免課之稅捐如次：
Article 2 Pursuant to Article 3 of the Act, the following shall have tax exemption status:
一保險人及投保單位辦理勞工保險所用之帳冊契據，免徵印花稅。
1.
Bills and receipts generated from labor insurance transactions between insurer and insured units shall be exempt from the stamp duty.
二保險人辦理勞工保險所收保險費、保險費滯納金、及因此所承受強制執行標的物之收入、基金運用之收益、雜項收入，免納營業稅及所得稅。
2.
Insurance premium payments, late fee payments, incomes from compulsory enforcement, and other sources of incomes, such as management of foundations and miscellaneous incomes shall be exempt from business and income taxes.
三保險人辦理業務使用之房屋、醫療藥品及器材、治療救護車輛，被保險人或其受益人領取之保險給付，依稅法有關規定免徵稅捐。
3.
Buildings, medical supplies and equipment, emergency response vehicles used by insurer providing labor insurance and benefits received by the insured or others beneficiaries shall be exempt from taxation in accordance with the existing tax law.
第3條 （期間及年齡之計算）本條例有關保險期間之計算，除本條例另有規定外，依民法之規定。
Article 3 The calculation of the duration of the insurance coverage period, unless specified elsewhere in the Statute, shall be in accordance with the Civil Code.
被保險人及其眷屬之年齡，均依戶籍記載為準。
The ages of the insured persons and their dependents shall be calculated according to information contained in the household registry.
第4條 （總報告之編具及備查）保險人應於每年年終編具總報告，並按月將左列書表報請中央主管機關備查：
Article 4 Insurer shall compile an annual report at the end of each year, and submit the following documents at monthly intervals to the central competent authority for registration and examination:
一投保單位、投保人數、投保薪資統計表。
1.
The statistical records showing insured units, number of insured persons and insurance wages.
二保險給付統計表。
2.
The statistical records showing all insurance benefits payments.
三保險收支會計報表。
3.
The accounting records showing all transactions involving insurance incomes and expenditures.
四保險基金運用概況表。
4.
The insurance fund utilization status.
前項書表，應送勞工保險監理委員會。
The above records shall be submitted to the Labor Insurance Supervisory Commission.
第6條 （調查人員之身份證明義務）保險人或勞工保險監理委員會依本條例第二十八條規定派員調查有關勞工保險事項時，應出示其身分證明文件。
Article 6 Insurer or members of the Labor Insurance Supervisory Commission, when conducting the labor insurance inspections in accordance with Article 28 of the Statute, shall display their identification documents.
第7條 （主管機關）本條例第六條第二項所稱之主管機關，指勞工工作所在地之直轄市或縣(市)政府。
Article 7 The competent authorities referred to in Paragraph 2 to Article 6 of the statute are the municipalities or county (or city) governments where the workers′ worksites are located.
第9條 （無一定雇主或自營作業者之投保）無一定雇主或自營作業而參加二個以上職業工會為會員之勞工，由其選擇主要工作之職業工會加保。
Article 9 Employed persons with no definite employer or are self-employed and participate in two or more professional labor unions shall select the major union as their basis for insurance coverage.
第10條 （各資料之製作）投保單位應置備僱用員工或會員名冊(卡)、出勤工作紀錄、薪資表及薪資帳冊。
Article 10 The insured unit should prepare employee or membership name lists (cards), attendance and working records, wage tables and wage accounting records.
員工或會員名冊(卡)應分別記載左列事項：
Employee or membership name lists (cards) shall separately contain the following items:
一姓名、性別、出生年月日、住址、國民身分證統一編號。
1.
Name, sex, birthrate (year/month/day), address, serial number of the national identification card.
二到職、入會或到訓之年月日。
2.
Year/month/day of the commencement of employment, union membership or receiving professional training.
本條例第六條第一項第七款及第八款所稱自營作業者，指獨立從事勞動或技藝工作，獲致報酬，且未僱用有酬人員幫同工作者。
Self-employed persons referred to in Items 7 to 8 of Paragraph 1 to Article 6 of the Statute are those who perform their job or technique independently and obtain remuneration accordingly, and do not hire persons help them to do the work with payments.
第12條 （投保之手續）申請投保之單位辦理投保手續時，應填具投保申請書及加保申報表各一份送交保險人。
Article 12 When units apply for coverage of insurance and undertake insurance procedures, they shall fill out application forms for insurance coverage and joining insurance coverage, and submit each of them to the insurer.
前項加保申報表應依戶籍資料或相關資料詳為記載。
The joining application forms referred to in the preceding Paragraph shall be filled out in detail in accordance with household registry or other related information.
一工廠應檢附工廠登記證。
1.
Factories shall submit the factory registration certificates.