대만의 산재보호 관련 법제의 현황과 최근 쟁점

This study analyzes the historical development of Taiwan’s industrial accident protection system and examines the significance and limitations of the recently enacted Labor Occupational Accident Insurance and Protection Act. Taiwan had long implemented a social insurance–based industrial accident scheme through the Labor Insurance Act, which jointly covered general and occupational accidents. However, due to insufficient benefits, the system was supplemented by the employer’s no-fault liability under the Labor Standards Act. With the rapid rise of platform workers and other precarious forms of employment, the need to expand protection for all workers led to the enactment of a new law in 2022. The Labor Occupational Accident Insurance and Protection Act established an independent legal framework for occupational accident insurance, expanded coverage to all employees and certain working persons, introduced automatic enrollment from the first day of employment, raised benefit levels, and imposed an employer’s duty to assist in workplace reintegration. This reform represents a major step toward protecting platform-based and atypical workers from occupational risks. Nevertheless, several practical controversies remain—such as the legal recognition of commuting accidents, the coordination between employer liability and social insurance, and the tension between reinstatement obligations and dismissal restrictions. These developments provide valuable comparative insights for improving Korea’s own system of industrial accident protection.