When a family member passes away, there are 3 primary statutory funeral benefits to check: when a Labor Insurance insured person dies from ordinary injury or illness, the person who paid funeral expenses can claim a funeral grant of 5 months of average monthly insured salary (Labor Insurance Act Article 63-2); when a Labor Insurance insured person's parents or spouse pass away, the insured worker can claim 3 months, and for children's deaths, 2.5 months or 1.5 months (Article 62); when a National Pension insured person dies during coverage, claimants receive 5 months of monthly insured amount, which is NT$105,515 in 2026 (ROC Year 115) (National Pension Act Article 39). Low-income households can also apply for local government aid: Taipei City pays NT$40,000 for low-income funeral subsidy, while New Taipei City emergency funeral relief pays up to NT$30,000 for low-income households. The statute of limitations for both Labor Insurance and National Pension claims is 5 years, whereas Taipei and New Taipei local subsidies must be applied for within 3 months after death.
Reminder: The Labor Insurance Act is based on the January 21, 2026 (ROC Year 115) amendment in the Laws & Regulations Database; funeral benefits in this article refer to ordinary accidents. Deaths resulting from occupational disasters on or after May 1, 2022 (111) fall under the Labor Occupational Accident Insurance and Protection Act and are not covered here. The National Pension monthly insured amount is NT$21,103 effective January 1, 2026 (115), with benefits calculated on the monthly insured amount of the month of death. New Taipei amounts follow the Emergency Relief Operating Directions (amended April 2, 2018 / 107) on the New Taipei Social Welfare Department website; check with district offices for the current version before applying. Civil servant/teacher insurance, military insurance, and farmers insurance follow separate regulations and are not included here.
Quick Comparison at a Glance
| Benefit | Deceased Person | Claimant | Amount | Deadline |
|---|
| Labor Insurance Insured Person Funeral Grant | Insured worker dying from ordinary illness/injury during valid coverage | Person who paid funeral expenses | 5 months average monthly insured salary; 10 months if no survivors qualify for survivor pension/allowance or if there are no survivors | 5 years (Labor Insurance Act Article 30) |
| Labor Insurance Dependents Funeral Grant | Parents, spouse, or children of Labor Insurance insured worker | Labor Insurance insured person | Parents and spouse: 3 months; children aged 12 and above: 2.5 months; children under 12: 1.5 months | 5 years |
| National Pension Funeral Benefit | National Pension insured person dying during active coverage (before age 65) | Person who paid funeral expenses | 5 months of monthly insured amount (NT$105,515 in 2026 / 115) | Within 5 years starting from day after death |
| Taipei City Low-Income Funeral Subsidy | Registered low-income household members in Taipei City | Relatives assisting with burial; or persons assisting burial if no relatives exist | Relatives: NT$40,000; non-relatives assisting when no kin exist: NT$25,000 | Within 3 months after death |
| New Taipei City Emergency Relief: Funeral Aid | Household-registered and residing in New Taipei City unable to afford burial costs | Household members (apply with Social Welfare Department or District Office) | Low-income: up to NT$30,000; general citizens: up to NT$20,000; non-primary earners: up to NT$10,000 | Within 3 months from occurrence |
How Labor Insurance Funeral Grants Are Calculated
The Bureau of Labor Insurance explains that funeral grants are calculated based on the average monthly insured salary of the 6 months prior to and including the month of death; dependents death grants are likewise calculated on the insured person's average monthly insured salary of the 6 months prior to the dependent's month of death. Below is a calculation assuming an average monthly insured salary of NT$30,000; actual payouts depend on Bureau determinations:
| Scenario | Months | Assuming NT$30,000 |
|---|
| Insured worker passes away (qualifying survivors exist) | 5 months | NT$150,000 |
| Insured worker passes away (no survivors or survivors do not qualify) | 10 months | NT$300,000 |
| Insured worker's parents or spouse pass away | 3 months | NT$90,000 |
| Insured worker's child aged 12 or above passes away | 2.5 months | NT$75,000 |
| Insured worker's child under age 12 passes away | 1.5 months | NT$45,000 |
When the insured person dies, survivors may additionally qualify for a survivor annuity, or (for those with coverage seniority prior to January 1, 2009 / 98) choose a lump-sum survivor allowance; under Article 63-3, funeral grants are limited to one claimant. If 2 or more claimants qualify, they must claim jointly or designate one representative.
Required documents when insured person dies: Death benefit application and receipt; death certificate, autopsy certificate, or court judgment of death declaration; complete household registration transcript showing death date and claimant's current address transcript; funeral expense receipts (if claimant is an eligible survivor annuity/allowance beneficiary, an affidavit may substitute). Applications generally require the insured unit chop; exceptions apply if dissolved.
Most convenient method when dependents die: If both the insured worker and deceased dependent are ROC nationals, register the death at the Household Registration Office and provide a domestic bank account passbook copy to authorize cross-agency electronic notification to the Bureau of Labor Insurance. Online applications via Citizen Digital Certificate, Mobile Citizen Certificate, or mobile identity verification, or mailed paper forms (without insured unit chop) are also available.
National Pension Funeral Benefit: How NT$105,515 Is Determined
National Pension Act Article 39 provides that upon the insured person's death, a lump sum of 5 months of monthly insured amount is paid to the person who incurred funeral costs, limited to one recipient. The Bureau illustrates: for death on January 15, 2026 (115), NT$21,103 × 5 = NT$105,515; for death on October 31, 2023 (112) filed in 2026 (115), calculation remains based on NT$19,761 at death = NT$98,805. No benefit applies if death occurs after withdrawal or age 65.
Required documents: National Pension funeral benefit application and receipt (with ID copies front and back, bankbook cover copy); death certificate or autopsy certificate; household certificate copy showing death registration date (transcript not required); original funeral payment receipts with business chops or uniform invoice seal; estimates/contracts must state payment completed. Mail via registered mail to the National Pension Section (No. 42, Sec. 2, Jinan Rd., Zhongzheng Dist., Taipei City) or deliver in person.
Can Labor Insurance and National Pension Be Claimed Concurrently?
Labor Insurance Act Article 22 provides that insurance benefits cannot be claimed duplicatively for the same accident. The Bureau's National Pension FAQs provide the following selection rules for cases where the deceased died during National Pension coverage while also qualifying under Labor Insurance death benefits:
| Claimed Labor Insurance Death Benefit | Allowable National Pension Benefit |
|---|
| Dependents Death Benefit | Funeral Benefit + Survivor Annuity Benefit |
| Dependents Death Benefit + Survivor Annuity or Survivor Allowance | Funeral Benefit |
| Funeral Grant | Survivor Annuity Benefit |
| Survivor Annuity or Survivor Allowance | Funeral Benefit |
| Funeral Grant + Survivor Annuity or Survivor Allowance | None |
For example, if the deceased was a National Pension insured person and their spouse has Labor Insurance: the spouse can claim 3 months Labor Insurance dependents funeral grant, while the person paying funeral costs can still claim National Pension funeral benefits, and eligible survivors can claim survivor annuities. Actual cases depend on Bureau review.
Taipei and New Taipei Low-Income Funeral Subsidies
Taipei City adheres to the Taipei City Low-Income Household and Protected Placement Citizens Funeral Subsidy Directions (amended December 28, 2021 / 110, effective January 1, 2022 / 111):
- Relatives assisting burial of low-income deceased apply to the Social Welfare Department for NT$40,000; placement institutions assisting non-low-income protected citizens without kin likewise apply for NT$40,000.
- When a low-income deceased has no relatives and burial is handled by third parties, apply to Taipei Mortuary Services Office for NT$25,000.
- Apply within 3 months after death with application, burial/cremation permit, cemetery/ash deposit/tree burial/sea burial certificates, applicant ID and bankbook copies, kinship proof or placement documents. Late or incomplete applications may be rejected.
- Social Assistance Division: 1999 (inter-county 02-2720-8889) ext. 1609.
New Taipei City applies the New Taipei City Government Emergency Relief Operating Directions Points 4 and 5: households unable to afford funeral costs may apply for up to NT$30,000 for low-income households, NT$20,000 for general citizens, and NT$10,000 for non-primary livelihood providers. Apply within 3 months of occurrence with emergency relief form, death certificate, household transcript, and deceased deregistrated transcript to Social Welfare Department or District Office; approved within 3 days.
Note Point 12: applicants who applied with other municipal agencies, received social insurance benefits, or statutory damages are ineligible (except accidental death relief). Thus families receiving Labor Insurance or National Pension funeral benefits cannot claim New Taipei general funeral relief. Separate accidental death relief provides NT$500,000 (50 萬) for low-income, NT$300,000 (30 萬) for low-to-middle income, and NT$150,000 (15 萬) for general citizens (apply within 6 months; suicide and drunk driving excluded). Contact: (02)2960-3456 ext. 5675 or 5677.
Social Assistance Act Article 21 lists inability to afford funeral costs as grounds for emergency relief; under Article 23, standards are set by municipal authorities. For low-income thresholds, see Taipei and New Taipei Low-Income Household Eligibility. After funeral matters, common legal procedures include Renouncing Inheritance Within 3 Months and Estate Tax Filing Deadlines.
Frequently Asked Questions
How many months of funeral allowance does Labor Insurance pay?
When an insured worker dies of ordinary injury/illness, the person paying funeral expenses receives 5 months average insured salary, or 10 months if no survivors qualify for survivor pensions. When parents or spouse pass away, it is 3 months; for children aged 12 and above, 2.5 months; and children under 12, 1.5 months.
What is the National Pension funeral benefit in 2026?
Upon death during National Pension coverage, 5 months of the monthly insured amount is paid. Starting January 1, 2026 (115), the monthly insured amount is NT$21,103, resulting in NT$105,515. For deaths between 2023 and 2025 (112 to 114), it was NT$19,761 resulting in NT$98,805.
What is the deadline to apply for funeral allowances?
Both Labor Insurance and National Pension claims have a 5-year statute of limitations (Labor Insurance Act Article 30, National Pension Act Article 28). Taipei low-income subsidies and New Taipei emergency funeral relief must be filed within 3 months after death.
Can I apply for New Taipei funeral relief after receiving Labor Insurance grants?
In principle, no. Point 12 of the New Taipei Emergency Relief Operating Directions specifies that those who obtained social insurance benefits cannot claim funeral relief under the directions, though accidental death relief is exempt from this limit.
What benefits can I claim through Labor Insurance if my parents pass away?
Insured workers whose parents die can claim a dependents funeral grant equal to 3 months of their average monthly insured salary over the 6 months prior to death. When registering the death at the Household Registration Office, bring your passbook copy to request cross-agency submission.
Last updated: 2026-11-03
Compiled by SOSfix from public data for reference; consult the Bureau of Labor Insurance, Taipei City Department of Social Welfare, or New Taipei City Department of Social Welfare and District Offices for specific cases.
Sources
- Laws & Regulations Database: Labor Insurance Act (Amended Jan 21, 2026 / 115, verified 2026-11-02): Article 19 average insured salary, Article 22 non-duplication, Article 30 5-year limit, Article 62 dependent grants (3, 2.5, 1.5 months), Article 63-2 insured grant (5 or 10 months), Article 63-3 single claimant.
- Bureau of Labor Insurance: Insured Person Death Benefit Standards (Updated Feb 19, 2024, verified 2026-11-02): 6 months average salary, 5 and 10 months, occupational accident law transition after May 1, 2022.
- Bureau of Labor Insurance: Dependent Death Benefit Standards (Updated Mar 9, 2020, verified 2026-11-02): Parents/spouse 3 months, children 2.5 and 1.5 months.
- Bureau of Labor Insurance: Insured Person Death Claim Procedures (Updated Jan 15, 2026, verified 2026-11-02): Required documents, affidavits, employer chop exceptions.
- Bureau of Labor Insurance: Dependent Death Claim Procedures (Updated Jun 12, 2026, verified 2026-11-02): Household office notification, online applications, paper forms.
- Bureau of Labor Insurance: National Pension Funeral Benefit Eligibility and Amounts (Updated Jan 2, 2026, verified 2026-11-02): 5 months, NT$105,515 and NT$98,805 examples.
- Bureau of Labor Insurance: National Pension FAQ Funeral Benefits Item 1 (Updated Jan 2, 2026, verified 2026-11-02): Pre-65 coverage requirement, documents, address, 5-year limit.
- Bureau of Labor Insurance: National Pension FAQ Funeral Benefits Item 2 (Updated Jun 22, 2026, verified 2026-11-02): Receipt chop rules and payment clear marks.
- Bureau of Labor Insurance: National Pension FAQ Survivor Annuity Item 6 (Updated Nov 5, 2018, verified 2026-11-02): Selection table between Labor Insurance and National Pension death benefits.
- Laws & Regulations Database: National Pension Act (Amended Jun 3, 2020 / ROC 109, verified 2026-11-02): Article 28 5-year limit, Article 39 5 months funeral benefit for single claimant.
- Taipei City Regulations: Low-Income and Protected Citizen Funeral Subsidy Directions (Amended Dec 28, 2021 / ROC 110, verified 2026-11-02): Subsidies of NT$40,000 and NT$25,000, 3-month limit.
- New Taipei Social Welfare Department: Emergency Relief Operating Directions (Amended Apr 2, 2018 / ROC 107, downloaded 2026-11-02): Points 2, 4, 5, 6, 8, 12; limits 30,000, 20,000, 10,000, 500,000, 300,000, 150,000; 3 months and 6 months limits; 3 days approval.
- Laws & Regulations Database: Social Assistance Act (Amended Dec 30, 2015 / ROC 104, verified 2026-11-02): Article 16, Article 21 emergency relief for death, Article 23 local authority standards.
- Taipei City Social Welfare Department: Low-Income Living Assistance Contact Info (Verified 2026-11-02): Division hotline 1999 ext. 1609.
- New Taipei City Online Service: Low-Income Eligibility Application (Verified 2026-11-02): Division phone extensions 5675 and 5677.
