Insured Unit Status Comparison Table
(Labor Insurance / Employment Insurance / Occupational Accident Insurance Rights and Obligations Comparison, Effective January 1, 2026)
| Personnel Category | Definition and Description | Labor Insurance (LI) | Employment Insurance (EI) / Occupational Accident Insurance (OAI) |
|---|---|---|---|
| Employer | Business owners actually participating in operations or labor (e.g., sole proprietors, partners of partnership firms, etc.). | Compulsory Insurance (Must have employees and enroll them before the employer can enroll themselves). |
Employment Insurance (EI): Not applicable. Occupational Accident Insurance (OAI): Compulsory inclusion. |
| Self-Employed Owner | Business owners or individuals actually engaged in labor who operate independently without employing paid workers. | Eligible to voluntarily apply and enroll in Labor Insurance. |
Employment Insurance (EI): Not applicable. Occupational Accident Insurance (OAI): Compulsory inclusion (Key focus of the new regulations on Jan 1, 2026). |
| Self-Employed Professionals and Technicians (Effective January 1, 2026) |
Professionals practicing independently without employing workers or practicing under their own name, such as lawyers, accountants, architects, doctors, etc. | Eligible to participate in Labor Insurance according to regulations. |
Employment Insurance (EI): Not applicable. Occupational Accident Insurance (OAI): Compulsory inclusion within the scope of occupational accident insurance protection in compliance with the new regulations effective January 1, 2026. |
💡 Key Reminder: With the advancement of the Labor Occupational Accident Insurance and Protection Act, starting January 1, 2026, employers, self-employed owners, and self-employed professionals/technicians are progressively brought into the compulsory scope of occupational accident insurance coverage. This ensures they can receive corresponding benefit protections if a workplace accident occurs.