Even if the business firm does not hire any employees, once incorporation registration is completed, the firm legally becomes a statutory National Health Insurance (NHI) insured unit:

• Insurance Status: The owner cannot enroll under employee status; they must establish their own business firm as the insured unit and enroll under the status of “Boss / Business Owner”.
• Dependent Coverage: If dependents (such as a spouse or children) need health insurance coverage, they must also be attached under the owner’s name and jointly enrolled through the firm.

Since the business firm has not hired employees (fewer than 5 employees), Bureau of Labor Insurance regulations state that commercial firms with fewer than 5 employees are not subject to compulsory labor insurance unit establishment:

• Unable to Enroll in Own Firm: Because no employees are enrolled in labor insurance, the owner cannot individually apply for labor insurance through their own business firm.
• Alternative Solution (Occupational Union): If owners wish to enjoy labor insurance seniority and protections, they must enroll privately through a “local occupational union” relevant to their business firm’s operational scope.

Regarding the New Labor Pension System (6% pension contribution):

• No Employees Means No Compulsory Labor Pension Unit: Because the firm neither employs workers nor has established a labor insurance insured unit, it cannot independently contribute 6% labor pension for the owner.
• Enrolled via Occupational Union: If the owner participates in labor insurance via an occupational union, the new labor pension regulations allow self-employed workers who actually engage in labor to voluntarily contribute up to 0% to 6% of their labor pension through the union to the Bureau of Labor Insurance.