第5條 （被保險人及投保單位）年滿十五歲以上，六十歲以下，受僱之本國籍勞工，應以其雇主或所屬機構為投保單位，參加本保險為被保險人。但下列人員不得參加本保險：
Article 5 An employed worker and Taiwanese citizen, of 15 years of age and over, and under 60 years of age, should join the employment insurance program as an insured person through his employer or the establishment to which he belongs.
However, the following people need not participate in the employment insurance program:
一依法應參加公教人員保險或軍人保險者。
1.A person who should legally participate in the insurance program for civil servants and teachers, or the insurance program for members of the armed forces .
二已領取勞工保險老年給付或公教人員保險養老給付者。
2.A person who is already covered by labor insurance payments for the elderly, or old age pension insurance for civil servants and teachers.
受僱於二個以上雇主者，得擇一參加本保險。
An employee with two or more employers must select one employer through which to participate in the employment insurance program.
第6條 （保險效力）本法施行後，依前條規定應參加本保險為被保險人之勞工，自投保單位申報參加勞工保險生效之日起，取得本保險被保險人身分；
Article 6 After this Law is enforced, a worker who should participate in the employment insurance program as an insured person pursuant to regulations of the preceding Article, upon the day the insured establishment declares his participation in the labor insurance program is effective, becomes an insured person in the employment insurance program .
自投保單位申報勞工保險退保效力停止之日起，其保險效力即行終止。
Upon the day the insured establishment declares his withdrawal from labor insurance coverage, insurance coverage immediately ceases.
本法施行前，已參加勞工保險之勞工，自本法施行之日起，取得被保險人身分；
A worker who already participates in the labor insurance program before this Law is enforced will become an insured person from when the Law is enforced.
其依勞工保險條例及勞工保險失業給付實施辦法之規定，繳納失業給付保險費之有效年資，應合併計算本保險之保險年資。
Pursuant to the Labor Insurance Act and regulations on labor insurance unemployment benefit implementation procedures, annual coverage of unemployment benefit insurance premium payments shall be cumulatively calculated with annual employment insurance coverage.
依前條規定應參加本保險為被保險人之勞工，其雇主或所屬團體或所屬機構未為其申報參加勞工保險者，各投保單位應於本法施行之當日或勞工到職之當日，為所屬勞工申報參加本保險；
If a worker, who should participate in the employment insurance program as an insured person pursuant to regulations of the preceding Article, is not declared as participating in the labor insurance program by his employer, or group or institution to which he belongs, the insured establishment should declare the worker as participating in the labor insurance program, either on the day Employment Insurance is enforced, or on the day the worker starts work .
於所屬勞工離職之當日，列表通知保險人。
On the day a worker leaves work, the employer must inform the insurer in writing.
其保險效力之開始或停止，均自應為申報或通知之當日起算。
The beginning or end of insurance coverage is calculated from the day of declaration or when the insurer is informed that the worker has left work.
但投保單位非於本法施行之當日或勞工到職之當日為其申報參加本保險者，除依本法第三十八條規定處罰外，其保險效力之開始，均自申報或通知之翌日起算。
However, if the insured establishment does not, on the day this Law is enforced or on the day the worker starts work, declare his participation in the labor insurance program, apart from being fined pursuant to Article 28 regulations herein, insurance coverage will begin on the day after the declaration or notification.
第7條 （資料查核權）主管機關、保險人及公立就業服務機構為查核投保單位勞工工作情況、薪資或離職原因，必要時，得查對其員工名冊、出勤工作紀錄及薪資帳冊等相關資料，投保單位不得規避、妨礙或拒絕。
Article 7 In order for the competent authority, the insured person and the Public Employment Service Institution to investigate the workers′ working conditions, salary, or reasons for leaving work at the insured establishment, when necessary, the employee roster, record of work attendance, annual salary bookkeeping, and other related information may be investigated, which the insured establishment has no right to evade, obstruct or refuse .
第8條 （保險費率）本保險之保險費率，由中央主管機關按被保險人當月之月投保薪資百分之一至百分之二擬訂，報請行政院核定之。
Article 8 The central competent authority will set employment insurance premium rates at one to two percent of the insured person′s current monthly insurance salary, and report the situation to the Executive Yuan for approval.
第9條 （保險費率之調整）本保險之保險費率，保險人每三年應至少精算一次，並由中央主管機關聘請精算師、保險財務專家、相關學者及社會公正人士九人至十五人組成精算小組審查之。
Article 9 Employment insurance premium rates are to be recalculated at least once every three years by the insurer, and the central competent authority is to appoint actuaries, insurance finance experts, relevant academics, and impartial observers to form an actuary review team of 9-15 people.
有下列情形之一者，中央主管機關應於前條規定之保險費率範圍內調整保險費率：
Under one of the following circumstances, the central competent authority shall adjust the employment insurance premium rate within the limits defined in the regulations of the preceding Article:
一精算之保險費率，其前三年度之平均值與當年度保險費率相差幅度超過正負百分之五。
1.There is a difference of more than a five percent margin of error between the average value of the recalculated insurance premium rate over the previous three years and the current year′s insurance premium rate.
二本保險累存之基金餘額低於前一年度保險給付平均月給付金額之六倍或高於前一年度保險給付平均月給付金額之九倍。
2.The deposited insurance fund surplus is less than six times the average monthly sum of insurance benefit payments over the previous year, or higher than the nine times the average monthly sum of insurance benefit payments over the previous year.
三本保險增減給付項目、給付內容、給付標準或給付期限，致影響保險財務。
3.The financial situation of the employment insurance program is influenced by items of benefit increases and cuts, benefit contents, benefit standards or benefit limits.
第10條 （保險給付之種類）本保險之給付，分下列四種：
Article 10 There are four kinds of employment insurance benefits:
前項第四款之補助對象、補助條件、補助標準、補助期限之辦法，由中央主管機關另定之。
Rules on the recipients of support, conditions for support, standards of support, and duration of support referred to in item 4 of the preceding paragraph, will be determined by the central competent authority.
第11條 （保險給付請領之條件）本保險各種保險給付之請領條件如下：
Article 11 Conditions on application to claim the various employment insurance benefits are given below:
一失業給付：被保險人於非自願離職辦理退保當日前三年內，保險年資合計滿一年以上，具有工作能力及繼續工作意願，向公立就業服務機構辦理求職登記，自求職登記之日起十四日內仍無法推介就業或安排職業訓練。
1.Conditions for unemployment benefit: The insured person has involuntarily left work within three years since the day of withdrawal from the labor insurance program, has accumulated a total of at least one full year in the insurance program, has the capacity to work and the desire to continue to work, has registered at a Public Employment Service Institution to seek employment but has not been offered a job placement or vocational training within 14 days of registration .
二提早就業獎助津貼：符合失業給付請領條件，於失業給付請領期限屆滿前受僱工作，並參加本保險三個月以上。
2.Conditions for early reemployment awards: The insured person meets the conditions to claim unemployment benefit, but has found work before the appointed time for claiming unemployment benefit has expired, and has participated in the employment insurance program for at least three months.