Under Article 16 of the Employment Insurance Act, unemployment benefits are disbursed monthly at 60% of the worker's average monthly insured salary across the 6 months prior to employment separation and policy withdrawal, payable for up to 6 months; workers aged 45 or older or holding disability identification at the time of separation qualify for up to 9 months. Statutory eligibility mandates involuntary separation, accumulating at least 1 full year of employment insurance coverage within the 3 years preceding separation, possessing work capacity and willingness to work, and registering in person at a public employment service institution without receiving employment referral or vocational training placement within 14 days. Payouts begin accruing from the 15th day following registration; each non-working dependent parent, spouse, underage child, or disabled child adds 10%, capped at an extra 20%. Under the Year 115 (2026) insurance ceiling of NT$45,800, maximum monthly benefits reach NT$27,480, or up to NT$36,640 with 2 eligible dependents.
Warning: This analysis compiles statutory provisions from the Employment Insurance Act (amended January 12, Year 111 / 2022, consolidated through October 22, Year 115 / 2026), its Enforcement Rules (amended December 2, Year 114 / 2025), and the Labor Insurance Insured Salary Table released November 21, Year 114 and effective January 1, Year 115 (2026) by the Ministry of Labor (applied mutatis mutandis under Article 40 of the Employment Insurance Act). Salary tables adjust alongside minimum wage revisions; on May 28, Year 115 (2026), the Executive Yuan approved draft amendments establishing a dedicated insurance schedule submitted to the Legislative Yuan. Payout periods may be extended during economic recessions by the Ministry of Labor and the Bureau of Labor Insurance.
Who is Eligible: 4 Statutory Conditions
| Statutory Condition | Detailed Qualification Criteria | Legal Reference |
|---|
| Involuntary Separation | Establishment closure, relocation, suspension, dissolution, bankruptcy; or dismissal under Labor Standards Act Articles 11, 13 proviso, 14, or 20 | Employment Insurance Act Article 11 Paragraph 3 |
| Insurance Seniority | Accumulated employment insurance seniority of at least 1 year within 3 years prior to separation | Article 11 Paragraph 1 Item 1 |
| Work Capacity and Intent | Possessing physical work ability and active willingness to continue employment | Article 11 Paragraph 1 Item 1 |
| Job Application Registration | Registering at public employment offices where placement or vocational training cannot be arranged within 14 days | Article 11 Paragraph 1 Item 1 |
- Expiration of fixed-term contracts: Under Article 11 Paragraph 2, workers whose fixed-term contracts expire, who remain unemployed for over 1 month, and whose contract periods totaled at least 6 months within the preceding 1 year are deemed involuntarily separated.
- Who holds employment insurance: Under Article 5, employed workers aged 15 to 65 are covered; recipients of Labor Insurance old-age benefits or civil servant pensions are excluded. The Taipei City Employment Services Office notes business owners, craft union enrollees, and vocational trainees lack employment insurance coverage.
- Voluntary resignation: Voluntarily resigning fails the involuntary separation test; to review statutory severance payouts and notice rules, consult our guide on Severance Pay Calculation and Notice Periods.
Monthly Benefit Payout Calculations
Calculations derive from the average monthly insured salary across the 6 months preceding separation and withdrawal, rather than actual take-home wages. Under the schedule enacted January 1, Year 115 (2026), Tier 1 starts at NT$29,500 and Tier 11 caps at NT$45,800. Baseline statutory proportions are illustrated below:
| Average Insured Salary | Base Benefit (60%) | Plus 1 Dependent (70%) | Plus 2 Dependents (80% Max) |
|---|
| NT$29,500 | NT$17,700 | NT$20,650 | NT$23,600 |
| NT$36,300 | NT$21,780 | NT$25,410 | NT$29,040 |
| NT$42,000 | NT$25,200 | NT$29,400 | NT$33,600 |
| NT$45,800 (Maximum) | NT$27,480 | NT$32,060 | NT$36,640 |
Dependent allowances follow Article 19-1: eligible dependents are non-working parents, spouses, minor children, or disabled children, adding 10% each up to a 20% ceiling. Applications must accompany Household Certificate copies or dependent identity proofs.
Maximum Payout Durations
| Applicant Situation | Maximum Duration | Statutory Reference |
|---|
| Standard Applicants | 6 months | Article 16 Paragraph 1 |
| Aged 45 or older at separation, or holding disability proof | 9 months | Article 16 Paragraph 1 Proviso |
| Special extensions announced by Ministry of Labor during economic recessions | Extended up to 9 months, or up to 12 months in emergency conditions | Article 16 Paragraphs 2 and 3 |
| Re-employed before exhausting duration, then involuntarily separated again | Combined with previously claimed months (including early re-employment allowance), capped at standard duration | Article 16 Paragraph 4 |
| Re-applying within 2 years after exhausting previous full duration | Half of the original maximum payout duration | Article 16 Paragraph 5 |
After exhausting the full duration of unemployment benefits, employment insurance seniority resets to zero under Article 16 Paragraph 6. The Bureau of Labor Insurance explains that this reset affects only Employment Insurance seniority and does not impact Labor Insurance old-age pension seniority.
Application Procedures and Required Documents
- Obtain proof of employment separation: issued by the insured establishment or local municipal competent authority, specifying worker name, establishment title, and cause of dismissal (Article 25 Paragraphs 3 and 4).
- Register in person at a public employment service center within 2 years after separation and policy withdrawal to apply for unemployment certification and undergo employment counseling (Article 25 Paragraph 1).
- Public employment service institutions recommend job placements or arrange vocational training within 14 days of registration; failing placement, unemployment status is formally certified on the following day and forwarded to the Bureau of Labor Insurance (Article 25 Paragraph 2).
- Unemployment benefits accrue starting from the 15th day following job registration (Article 20), disbursed within 15 days of approval by the Bureau of Labor Insurance (Article 22-1).
- Applicants must report in person every month to apply for unemployment re-certification, presenting proof of at least 2 independent job applications; missing proofs must be remedied within 7 days (Articles 29 and 30).
- When receiving a job referral, return the employment status response slip within 7 days of referral, otherwise ongoing monthly certification is suspended (Article 27).
| Initial Application Documents | Procedural Instructions |
|---|
| Unemployment certification and benefit application form with receipt | Enforcement Rules of the Employment Insurance Act Article 13 |
| Proof of separation or fixed-term contract documentation | Taipei Employment Services Office requires original and copy; original returned after on-site verification |
| National ID card or other valid identity documents | Photocopy required alongside original for verification |
| Passbook copy of personal domestic financial institution account | Exempt if using the identical account designated for vocational training allowances |
| Disability proof or dependent identification records | Required only when claiming disability duration extensions or dependent extra allowances |
Restrictions, Deductions, and Part-Time Income Rules
- Refusing employment referrals: Under Articles 13 and 15, refusing referrals without legitimate reason forfeits claims unless offered wages are below the monthly benefit amount or commuting distance exceeds 30 km.
- Part-time earnings during unemployment: Under Article 17, monthly earnings exceeding the minimum wage disqualify the claimant for that month; if earnings remain below minimum wage, any portion where earnings plus benefits exceed 80% of average insured salary is deducted, though no deduction applies if total income is below minimum wage. Taipei Employment Services notes dependent allowances are excluded from this calculation. For wage levels, see 2026 Minimum Wage Rates.
- Prohibition against duplicate benefits: Claimants cannot simultaneously receive Labor Insurance injury or sickness benefits, vocational training allowances, temporary work allowances, or entrepreneurship interest subsidies.
- Corporate directorship: Taipei Employment Services cites Ministry of Labor rulings that individuals registered as statutory company representatives under Company Law are presumed actively operating businesses, barring certification unless proven otherwise.
- Pending labor disputes: Under Article 23, benefits may still be claimed during severance disputes by submitting mediation, arbitration, or litigation proof under Enforcement Rules Article 19-3, subject to repayment within 15 days if dismissal is deemed lawful.
Health Insurance Subsidies and Early Re-Employment Bonuses
The Bureau of Labor Insurance explains that during unemployment benefit periods, insured workers and registered dependents on their health policy receive 100% subsidies covering self-paid NHI premiums (excluding supplementary premiums) for up to 6 months, or 9 months for claimants aged 45 or older or disabled. After resigning, transfer coverage to the district office (區公所) or spouse; see National Health Insurance Transfer After Resignation.
Workers who find employment and accumulate at least 3 months of employment insurance seniority before exhausting benefit durations can apply under Article 18 for an early re-employment allowance, disbursed as a lump sum equal to 50% of remaining unused benefits.
Where to Apply in Taipei and New Taipei
In Taipei City, applications are handled by regional service stations of the Taipei City Employment Services Office (headquarters: 8F, No. 101 Mengka Boulevard, Wanhua District, 02-2308-5231). Under station service directories, the following stations provide comprehensive services (the Nangang Dongming Youth and Senior Station at 02-2740-0922 focuses on senior employment services); calling ahead to confirm appointments is recommended:
| Taipei City Center Branch | Telephone Contact | Operational Notes |
|---|
| Monga Station | 02-2308-5231 | Unemployment certification and training referrals operate by advance appointment |
| Ximen Station | 02-2381-3344 | Unemployment certification and training referrals operate by advance appointment |
| Jingmei Station | 02-8931-5334 | Unemployment certification and training referrals operate by advance appointment |
| Xinyi Station | 02-2729-3138 | Comprehensive employment services provided |
| Beitou Station | 02-2898-1819 | Comprehensive employment services provided |
| Neihu Station | 02-2790-0399 | Comprehensive employment services provided |
The Wanhua service desk does not process unemployment certification, and the Taipei Main Station desk provides consultation only. In New Taipei City, contact the New Taipei City Employment Services Office hotline at 02-2246-5066 for nearby branch locations. Payout status inquiries can be directed to the Bureau of Labor Insurance at (02)2396-1266 extension 2862.
Frequently Asked Questions
Can I claim unemployment benefits if I resign voluntarily?
No. The Employment Insurance Act strictly requires involuntary separation resulting from business closures, downsizings, or statutory dismissals under the Labor Standards Act. Fixed-term workers whose contracts expire after 6 months of work within 1 year and remain unplaced for 1 month qualify as involuntarily separated.
What is the maximum monthly unemployment payout?
Under the Year 115 / 2026 insured salary ceiling of NT$45,800, standard 60% payouts equal NT$27,480. Adding 2 non-working dependents raises the payout to 80%, reaching NT$36,640.
How long do I have to apply after leaving my job?
Under Article 25 of the Employment Insurance Act, applicants must register in person at a public employment office within 2 years of policy withdrawal; statutory claim rights expire after 2 years under Article 24.
Can I work part-time while receiving benefits?
Yes, provided you report earnings at monthly recertifications. Earnings must not exceed minimum wage, and any excess where earnings plus benefits surpass 80% of insured salary is deducted.
How long can workers aged 45 and older claim benefits?
Workers aged 45 or older or individuals holding disability certification can receive benefits for up to 9 months, with health insurance premium subsidies extended for the same 9-month window.
Last updated: 2026-11-03
This overview compiles public information for general reference; consult the Taipei City Employment Services Office, New Taipei City Employment Services Office, or the Bureau of Labor Insurance for individual claims.
Sources and References
- Laws and Regulations Database: Employment Insurance Act (Amended January 12, Year 111 / 2022, consolidated through October 22, Year 115 / 2026, verified November 2, 2026): Articles 5, 11, 13-20, 19-1, 22-1, 23-25, 27, 29, 30, and 40.
- Laws and Regulations Database: Enforcement Rules of the Employment Insurance Act (Amended December 2, Year 114 / 2025, verified November 2, 2026): Articles 13 and 19-3.
- Bureau of Labor Insurance: Labor Insurance Insured Salary Scale (Published November 21, Year 114, effective January 1, Year 115 / 2026, verified November 2, 2026): Tier 1 NT$29,500, Tier 11 NT$45,800.
- Bureau of Labor Insurance: Unemployment Benefit Qualification Criteria (Updated August 25, 2026, verified November 2, 2026): 4 core statutory conditions.
- Bureau of Labor Insurance: Benefit Standards and Durations (Updated January 17, 2023, verified November 2, 2026): 60% rate, dependent additions, 6 to 9 months, and seniority reset rules.
- Bureau of Labor Insurance: Application Procedures (Updated December 31, 2025, verified November 2, 2026): 2-year timeline, documentation, 14-day waiting period, and monthly recertification.
- Bureau of Labor Insurance: Health Insurance Subsidy Eligibility (Verified November 2, 2026): Coverage for insured workers and registered dependents.
- Bureau of Labor Insurance: Health Insurance Subsidy Standards (Updated May 26, 2025, verified November 2, 2026): 100% premium subsidy, 6 or 9 months duration.
- Bureau of Labor Insurance: Inquiry Telephone Directory (Updated October 13, 2018, verified November 2, 2026): Contact (02)2396-1266 extension 2862.
- Taipei City Employment Services Office: Unemployment Benefits (Updated September 16, Year 111 / 2022, verified November 2, 2026): Document verification and inquiry contacts.
- Taipei City Employment Services Office: Branch Directory (Updated April 7, Year 115 / 2026, verified November 2, 2026): Branch numbers and appointment rules.
- Ministry of Labor Press Release: Executive Yuan Approves Draft Amendments (Published May 28, 2026, verified November 2, 2026): Proposed independent insurance scale.
- New Taipei City Government: Labor Affairs Department Directory (Verified November 2, 2026): Service hotline 02-2246-5066.
