勞工退休金條例施行細則

1Should any changes occur in the following, the employer must apply to the Bureau within thirty days:

21. Changes in the name, registered address or contact address of the business entity.

32. Change of responsible persons.

4Should the necessary changes fail to be made in accordance with the previous paragraph, the Bureau shall directly make the necessary changes in accordance to the insuring unit of the labor insurance or employment insurance.

1Employers filing pension contributions for the personnel specified in subparagraphs 2, 3, and 4 of Paragraph 1 of Article 7 of the Act shall submit photocopies of their ROC Alien Resident Certificates.

2Those who voluntarily pay pension contributions in accordance with Paragraph 2 of Article 7 of this Act shall be subject to the provisions of the preceding paragraph, mutatis mutandis.

1The term 'self-employed persons' stated in subparagraph 2 of Paragraph 2 to Article 7 of the Act refers to people working under either of the following circumstances for remuneration without hiring others:

21. Those operating their own businesses or with partners;

32. Those independently engaging in labor or skillful work.

1The written inquiry made by employers in accordance with Paragraph 1 of Article 9 of the Act shall require the signature of employees. Two copies of the inquiry form shall be made for the employer and the employee to hold one copy each.

2Employers shall report the result of an inquiry using the Labor Pension System Selection and Pension Contribution Application Form and mail it the Bureau of Labor Insurance and also keep a copy for themselves.

3Employees choosing this labor pension system according to Paragraph 1 of Article 9 of the Act, in addition to indicating their choice in writing as described therein, may also file a written statement of their decision with the Bureau of Labor Insurance. If the information filed by the employer is inconsistent with the written statement from the employee, the latter shall prevail.

4Employees choosing this pension system according to Paragraph 2 of Article 9 of the Act shall indicate their choice in a written statement carrying their signature.

5Employees choosing the pension system prescribed in the Labor Standards Act according to Paragraph 2 of Article 8-1 of the Act shall indicate their choice in a written statement carrying their signature and the statement shall exist in two copies for the employer and the employee to keep one copy each.

Business entities that have not received permission to implement annuity insurance shall contribute into employees' individual account of labor pension in accordance with Paragraph 1 to Article 6 of the Act.

For business entities inquiring employees' choices of annuity insurance in accordance with Paragraph 1 to Article 35 of the Act, should its employees choose not to participate in annuity insurance, aside from selecting to adopt the retirement mechanism provided for by the Labor Standards Act, the employer shall also contribute to employees' individual account of labor pension.

1Upon enforcement of the Act, employees who are notified by the Central Competent Authority that are subject to the Labor Standards Act shall adopt the Labor pension system provided for by the Act, with the employers contributing to individual pension accounts and reporting to the Bureau within 15 days after the Act has come into force. However, those participating in annuity insurance as prescribed in Article 35 of the Act shall not be subject to this deadline.

2Assessments of prior seniority, level of pension payment and severance payments of employees who adopt the pension mechanism of the Act as mentioned in the previous paragraph shall be made in accordance with the, Article 84-2 of the Labor Standards Act.

For a employee who is hired by and concurrently works for two or more employers, his or her employers must each contribute into unique individual accounts belonging to the same employee.

For employees who are injured in work-related disasters and as a result cannot work, during the period that employees are unable to work, the employer must provide the original wage in accordance with Subparagraph 2 of Article 59 of the Labor Standards Act pursuant to the Monthly Contribution Classification Table of Labor Pension, and continue to contribute labor pension on a monthly basis to injured employees' individual accounts.

In the event that the business entity is reorganized or transferred ownership in the manner prescribed by Article 20 of the Labor Standards Act or is party to a merger/acquisition as prescribed by the Business Mergers and Acquisitions Act and the Financial Institution Mergers Act, the remaining employees choice of retirement mechanism and retention of annual wages as regulated by Paragraphs 2 to Article 8-1, Paragraphs 1 and 2 to Article 9, Paragraph 1 to Article 11 or Paragraph 1 to Article 35 of the Act shall be administered by the business entity that remains following the merger, reconstitution or takeover.

1Employees shall transfer the agreed retirement payment for paying off in accordance with Paragraph 2 to Article 13 of the Act to individual accounts provided for by the Act; those who fail to meet the requirements stipulated by Paragraph 1 to Article 24 or Paragraph 1 to Article 24-2 of the Act are not entitled to payment.

2Employees who intend to transfer the entire sum of the above-mentioned payment into their individual account of labor pension shall base their calculation of seniority on the method pursuant to Article 24 and Paragraph 1 to Article 24-2 of the Act. The Bureau or insurers shall be notified of this transfer.

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1Workers choosing to deposit contributions in the designated individual pension account, separated from work, finding new employment and deciding to participate in the annuities insurance according to Paragraph 1 of Article 35 of the Act may choose to keep already deposited pension contributions in the designated individual pension account or transfer the entire principal and accrued interest in one lump sum to participate in the annuities insurance.

2Workers choosing to participate in the annuities insurance, separated from work, finding new employment and deciding to let their employers appropriate pension contributions from their wages into the designated individual pension account may choose to keep already deposited for the annuities insurance or transfer the entire policy value reserve of their annuities insurance policy in one lump sum into the designated individual pension account.

3Switches made in accordance with the two preceding paragraphs must be processed by the Bureau within 30 days upon receipt of the application.

1Labor pension contributions made in accordance with Paragraphs 1 to 3 of Article 14 of the Act shall be determined and reported by the employer or the commissioned unit to the Bureau of Labor Insurance based upon the worker’s total monthly wages, in accordance with the standards set forth in the MonthlyContribution Classification Table.

2For workers whose monthly wages are not fixed, the average wages of the most recent three months shall be used.

3For newly hired workers whose wages have not yet been determined, the wages of workers of the same job classification shall be used as a provisional basis, and contributions shall be reported in accordance with the standards set forth in the Monthly Contribution Classification Table.

4For workers to whom the Act applies and who are also insured under the Labor Insurance, Labor Occupational Accident Insurance, or National Health Insurance, except where the total monthly wages are lower than the lower limit specified in the Classification Table for Labor Insurance Enrollment, the monthly wage amount for contribution may not be lower than the insured monthly salary under Labor Insurance or Labor Occupational Accident Insurance, or the insured monthly amount under National Health Insurance.

1Employers shall file with the Bureau of Labor Insurance the monthly rates of Labor Pension contribution they are responsible for different workers and appropriate the contributions each month accordingly.

2When employers do not file the contribution rates for the personnel described in Paragraph 1 to Article 7 or the rates filed are below 6%, such rates shall be calculated as 6%.

1Employers who wish to apply for initiation or termination of contributions to labor pension must complete an application that is to be submitted to the Bureau.

2For those who do not complete the preceding steps of the application, the Bureau shall either begin or terminate collection of labor pension, temporarily using the starting and ending dates of effectiveness on the labor insurance, employment insurance or withdrawal of insurance or employment insurance and set the monthly rate according to the labor insurance premium rate or national health insurance from the counting of labor pension.

In the event that the relevant documentation submitted for application of labor pension by the employer is incomplete or erroneous, the employer must make the necessary corrections within ten days upon receipt of notice from the Bureau.

1In the event that an employee or a commissioned worker's name, birth-date or national identification serial number or Alien Resident Certificate number has been altered or incorrectly registered, the employer or the commissioned unit must complete the application to change employee records and submit a copy of his/her national identification card, Alien Resident Certificate, or equivalent personal identification documents to the Bureau in order to make the necessary changes.

2Should employers fail to complete the procedure specified in the preceding paragraph, the Bureau of Labor Insurance may make corrections according to the changes indicated in the insured person's Labor Insurance or Employment Insurance information or registration information at relevant agencies.

Employers who engage in labor work and choose to appropriate their pension contributions shall process such contributions along with those for their employees.

1When the personnel specified in Paragraph 1 and Subparagraphs 3 and 4 of Paragraph 2 of Article 7 of the Act choose to make voluntary pension contributions in accordance with Paragraph 3 of Article 14 of the Act, they shall notify the employer or commissioned unit. The employer or commissioned unit shall complete the contribution declaration form and submit it to the Bureau of Labor Insurance, and may withhold the contributions from the worker’s wages and remit them, together with the portion to be borne by the employer, to the Bureau of Labor Insurance. The employer or commissioned unit shall not refuse to do so.

2When the personnel described in the preceding paragraph terminate voluntary pension contributions, they shall notify the employer or commissioned unit. The employer or commissioned unit shall complete the termination declaration form and submit it to the Bureau of Labor Insurance to process the termination of voluntary pension contributions.

3Where the employer or commissioned unit refuses to handle the matters in accordance with the preceding two paragraphs, the personnel referred to in Paragraph 1 may directly apply to the Bureau of Labor Insurance to commence or terminate voluntary pension contributions. The amount of voluntary contributions shall be collected by the employer or commissioned unit and handled in accordance with Paragraphs 1 to 3 of Article 19, and Paragraphs 1 and 3 of Article 22 of the Act.

4Where a person who makes voluntary pension contributions in accordance with Paragraph 3 or 4 of Article 14 of the Act fails to pay the contributions by the prescribed deadline due to causes attributable to the person, such failureshall be deemed as termination of the voluntary contributions.

1When self-employed persons apply to make voluntary pension contributions in accordance with the Act, they shall submit a photocopy of their national identification card or Alien Resident Certificate, and complete an agreed authorization for automatic transfer of labor pension contributions through a financial institution. Where deemed necessary, the Bureau of Labor Insurance may verify supporting documents related to the self-employed person’s occupational status.

2Where there are changes or errors in the name, date of birth, National Identification Number or Alien Resident Certificate number, registered domicile, or contact address of a self-employed person, the person shall submit a photocopy of the National Identification Card or Alien Resident Certificate to the Bureau of Labor Insurance to process the change.

1A worker who chooses to be continuously covered by the retirement mechanism in the Labor Standards Act pursuant to the main provision of Paragraph 1 or Paragraph 2 of Article 8, or Paragraph 2 of Article 8-1 of the Act may, pursuant to Paragraph 3 of Article 14 of the Act, voluntarily contribute to labor pension in an amount not exceeding 6% of their monthly wage.

2The contribution operations, procedures and formalities, as well as the claiming and calculation of pension payments, distribution of investment returns, and other related matters applicable to a worker who voluntarily contributes to labor pension pursuant to the preceding paragraph shall be governed by the relevant provisions of the Act.

1A worker who voluntarily contributes to labor pension pursuant to Paragraph 1 of the preceding article and meets the retirement requirements set forth in Article 53 or 54 of the Labor Standards Act may, by mutual agreement with the employer during the continuing period of a labor contract, settle the pension accrued for the worker’s years of service governed by the Labor Standards Act.

2The settlement by mutual agreement referred to in the preceding paragraph shall be made in writing. The written agreement shall specify the years of service being settled, the settlement amount, the settlement date, and other related matters, and shall be personally signed by the worker. The agreement shall be executed in duplicate, with the employer and the worker each retaining one copy.

3The employer shall retain the written records relating to the pension settlement until five years after the date on which the worker leaves employment.

4The payment standard for a pension settled by mutual agreement pursuant to Paragraph 1 shall be calculated in accordance with Articles 55 and 84-2 of the Labor Standards Act. For purposes of calculating the average wage used as the pension base, the date on which the years of service are settled shall be deemed the date on which the relevant event occurs.

5A pension settled by mutual agreement between the employer and the worker pursuant to Paragraph 1 may be paid from the designated labor retirement reserve fund account prescribed in Paragraph 1 of Article 56 of the Labor Standards Act. The full amount of the settled pension shall be transferred directly from the Bank of Taiwan Co., Ltd. to the worker’s individual labor pension account maintained by the Bureau of Labor Insurance.

6Where a worker’s pension is transferred pursuant to the preceding paragraph, the method for calculating the worker’s years of service shall apply mutatis mutandis to Paragraph 2 of Article 12.

1Where a worker continues to work after the employer and the worker have mutually agreed to settle the worker’s pension, the employer shall, upon lawful termination of the labor contract, calculate and pay the pension accrued for the worker’s subsequent years of service based on the worker’s average wage at the time of termination, in accordance with the Labor Standards Act and other applicable laws and regulations. The total number of pension base units, including those previously settled, shall not exceed 45; provided, however, that where the employer and the worker have agreed upon terms more favorable than those prescribed by law, such agreement shall prevail.

2Where a worker continues to work after the employer and the worker have mutually agreed to settle the worker’s pension as described in the preceding paragraph, the parties may, during the continuing period of a labor contract, mutually agree to settle annually, in accordance with the preceding paragraph, the pension accrued for such subsequent years of service. The full amount of each such settlement shall be transferred to the worker’s individual labor pension account maintained by the Bureau of Labor Insurance in accordance with Paragraph 5 of the preceding article. Paragraph 2 of Article 12 shall apply mutatis mutandis to the calculation of the years of service subject to such annual settlements.

1The worker pension contribution payment form shall be issued on a monthly basis. Each month is calculated as 30 days.

2The NT dollar shall be the unit of pension contributions to be appropriated by employers for their employees. Decimals shall be rounded up.

3The Bureau of Labor Insurance shall post mail or send by electronic means the payment slip with the amount on the 25th of the following month for the pension contributions employers must make.

4The three preceding paragraphs shall apply when a commissioned unit pays pension contributions for commissioned workers.

1To contribute to the pension, the employer or commissioned unit should bring the payment statements to designated financial institutions for submission or arrange for automatic bank account transfers for payment.

2The Bureau of Labor Insurance shall calculate before the 25th of the following month the pension contributions to be paid by self-employed workers each month; the amount shall be deducted before the end of the next following month from the account the self-employed workers have authorized automatic transfer at a financial institution.

In the event that an employer has not paid the amount specified on the payment statement, the Bureau shall directly distribute proportionately the amount paid by the employer among each employee .

If the payment sum on the pension statement does not correspond with the sum provided by the employer, the employer shall first pay for the amount that appears on the statement and then notify the Bureau of the need for adjustment. Following inspection and clarification by the Bureau, the adjustment will be made during the next payment period.

If an employer has not received the labor pension statements distributed by the Bureau by the fifteenth day of the month, the Bureau shall be notified to resend replacement statements.

In the event that a business entity ceases operation, dissolves, declares bankruptcy or no longer remains in business and no longer employs employees, calculations of its outstanding pension fund payments and additional fines for late payment shall commence from the confirmed date of the occurrence of the above-mentioned events. If this date is indeterminable, the date given by the Bureau shall be used.

For employers who notify and apply with the Bureau for ceasing the contributions to labor pension in accordance with Article 18 and Paragraph 1 to Article 20 of the Act, the portion of voluntary contributions shall also cease.

Employers shall inform their employees of their monthly contribution to labor pension by listing payments on their salary statements or in other written form or by electronic means. Those who contribute voluntarily shall also be informed of their payment sums with a receipt at the end of the year.

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The terms life chart of annuity, average life expectancy, interest rate and amount calculations referred to in Subparagraph 1, Paragraph 1 to Article 23 of the Act shall be prescribed by the Bureau and submitted to the Central Competent Authority for approval and promulgated be subject to review on a triennial basis.

1The return on the Labor pension fund during the period of its uniform management and utilization will not be lower than the interest of the local bank’s two-year Time Deposit rate according to Paragraph 2 of Article 23 of the Act, which means the accumulated returns from the beginning date of contribution to the date of applying for pension payment according to law will not be lower than the accumulated interest calculated at the annual average rate of the local bank’s two-year Time Deposit rate in the same period.

2The two-year Time Deposit rate of local banks mentioned in the preceding Paragraph refers to the calculated annual average rate derived from the fixed interest rates on two-year Time Deposit posted at the beginning of each month by the six major banks: the Bank of Taiwan Co., Ltd., First Commercial Bank of Taiwan Co., Ltd., Taiwan Cooperative Bank Co., Ltd., Hua Nan Bank Co., Ltd., Land Bank of Taiwan Co., Ltd., and Chang Hua Bank Co., Ltd.

3The Bureau of Labor Funds, Ministry of Labor (hereinafter "the BLF") shall announce the average annual interest rate of the preceding item on a monthly basis as the minimum guaranteed rate of return for the month.

1For employees applying to receive monthly pension payments, in the event that the sum of a monthly contribution to their individual accounts just misses the designated date of deposit, it shall be counted as having contributed for the time being. For those who fail to contribute into their individual pension account, the difference shall be subtracted from their monthly pension payment.

2For those who are receiving their pension payment in one lump-sum payment of retirement, the payment shall be the sum of the principal of their pension fund for the month in which the fund is disbursed. As for subsequent pension contributions, the Bureau shall disburse to the employee without further notification.

1Where a worker has elected to receive a monthly pension, the worker may, within thirty days from the date on which the first monthly pension payment is deposited into their account, apply to change to a lump-sum pension payment; such change shall be limited to one time only.

2Where an application for such change under the preceding paragraph is approved by the Bureau of Labor Insurance, the Bureau shall, based on the principal and accrued dividends already contributed to the individual pension account at the time the monthly pension was originally approved, issue the difference in a lump sum after deducting the amount already disbursed.

1The sum of the dividends accrued by the time a worker, his/her survivors(s), or designated person(s) applies for pension payment, in addition to the dividends that have already been allocated into the pension account, and dividends from any remaining unallocated periods, will be allocated according to the nearest monthly rate of return announced by the BLF to calculate dividends up to the month when the application is submitted.

2The rate of return mentioned in the preceding paragraph shall be calculated to the fourth digit after the decimal point.

1Seniority stated in Paragraph 1 to Article 24 and Paragraph 1 to Article 24-2 shall be calculated according to the number of months for which the pension contributions have actually been paid.

2Workers participating in the annuities insurance of the Act are required to transfer the entire policy value reserve of the annuities insurance to the designated individual pension account to have their years of service before and after the transfer calculated together.

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1Workers claiming for labor pension in accordance with Paragraph 1 of Article 28 of the Act shall fill out the Labor Pension Application Form.

2Workers claiming for labor pension in accordance with Paragraph 1 of Article 24-2 of the Act shall fill out the Application Form for Early Claim of Labor Pension; those claiming pursuant to Subparagraph 3 of Paragraph 1 of the same Article shall additionally submit photocopies of the front and back of the severe or higher-level disability certificate.

3Applicants referred to in the preceding two paragraphs who do not have household registration in the Republic of China shall additionally submit relevant identification documents.

1Article 25 of this Act stipulates that if an employee applies for monthly pension based on this Act, the entire sum accumulated in his or her personal retirement account, calculated based on Subparagraph 1, Paragraph 1 of Article 23 of this act, shall be paid to the employee.

2When issuing monthly pensions according to Article 24-2 of the Act, the Bureau of Labor Insurance shall apply the length of time determined by monthly pension applicants as the basis for calculating the monthly pension specified in Subparagraph 1, Paragraph 1 of Article 23 of the Act.

3The unit of the length of time noted in the preceding Paragraph shall equate to the number of years worked, and that length of time shall be rounded to a whole number. Once pensions are issued, no changes may be made.

1Survivors of workers or designated applicants applying for labor pensions according to Article 28 of the Act shall fill out the Worker Survivor or Designated Applicant Labor Pension Application Form and submit it along with the following documents:

21. A photocopy of household registration booklets with indication of the worker's date of death,, clinical record of death, state prosecutor's autopsy report, the declaration of death, or related proof documents or death certificate;

32. For applicants who are not registered under the same household as the worker, copies of the household registration or other proof documents capable of proving the relationship between the applicant and the worker;

43. Photocopies of identification documents and the will for applicants designated in the will.

5If there are two or more designated applicants, the application shall be filed in accordance with Paragraph 2 of Article 27 of the Act. If pension distribution is indicated in the will, the applicants shall divide the pension on their own.

1In the event that a worker, his/her survivors(s), or designated person(s) reside abroad or cannot return to claim their pension payment, they may claim through power of attorney at R.O.C. embassies, consulates, representative offices abroad, or through other agencies authorized by the Ministry of Foreign Affairs (hereinafter as "overseas missions") of the Republic of China, or present personal identification documents from their country of residence to arrange for payments.

2The power of attorney instrument and the personal identification documents mentioned in the preceding Paragraph should include a Chinese translation to be authenticated by an overseas mission of the Republic of China. Translations that are not authenticated shall be notarized by a court or notary public of the R.O.C. However, if the power of attorney and identification documents are in English, the Chinese translation may be waived unless the Bureau of Labor Insurance deems it necessary to provide a translated version.

3The persons claiming for pension payments referred to in Paragraph 1 of this Article who are People of the Mainland Area and cannot claim for their pension payments in person may do so through power of attorney, which should include personal identification documents. The instrument of the power of attorney and personal identification documents shall be notarized on the mainland and confirmed by an institution approved by the R.O.C. government.

1The monthly pension payments stipulated in Paragraph 2 to Article 28 shall be disbursed on a fixed seasonal basis. The dates of dispersion are set as the following:

21. Monthly pension payments due in January through March shall be disbursed before the end of February.

32. Monthly pension payments due in April through June shall be disbursed before the thirty-first of May.

43. Monthly pension payments due in July through September shall be disbursed before the thirty-first of August.

54. Monthly pension payments due in October through December shall be disbursed before the thirtieth of November.

6For those who are entitled to receive their first monthly pension payment following approval by the Bureau, payments shall commence on the first month following receipt of their applications.

Pension payments that are to be distributed as stipulated in Paragraph 2 to Article 28 of the Act shall be transferred into individual bank accounts set-up in the name of employees or their survivors or designated persons. In the event that the personal bank accounts are based overseas, any additional handling fees are borne by the beneficiaries.

Where a survivor or designated person of a worker is a minor on the date on which the right to claim pension benefits arises, the ten-year period prescribed in Paragraph 4 of Article 28 of the Act shall be calculated from the date on which the person reaches the age of majority.

The right to claim pension as prescribed in Paragraph 1 of Article 29 of the Act includes the right of the worker, the worker’s survivors, or designated person to claim labor pension.

Employees deemed to be ineligible to receive pension payments by the Bureau have thirty days upon receipt of notice to return the entirety of the pension payments they have received. If the pension payments are not returned on time, an additional late fee penalty must be charged.

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1The Bureau in implementing Article 5 and Article 34 of the Act shall comply with final account book keeping requirements, submit a final accounting report, and shall also submit the following documents to the BLF on a monthly basis for the Central Competent Authority to review and record:

21. Statistical records showing the total sum of payment units, total number of payees, and total sum of wage payments.

32. Statistical record of disbursed pension payments.

43. Statistical record of acquired pension account payments.

54. Other documents required by the Central Competent Authority.

1The tax exemption set forth in Article 44 of the Act shall apply as follows:

21.No stamp tax shall be imposed on books of account, contracts and financial records presented for processing matters in relation to labor pensions.

32.Pensions, late fees, fines and all other penalty-related proceeds, miscellaneous proceeds and incomes, as well as expenditures earmarked for pension funds are exempted from operation and income taxes.

The 'specified time limit' for contribution and correction stipulated in Paragraph 3 to Article 49 and Article 19 of the Act shall not exceed a period of thirty days. In the event of a major natural disaster or unavoidable delay, the business entity may be granted an extension of sixty days.

Employers who violate the stipulations of Paragraph 1 to Article 19 of the Act, upon the first day following the expiration of the time limit stipulated in Paragraph 3 to the same Article, shall pay the late fee as pursuant to Paragraph 1 to Article 53 of the Act.

Where there is a change in the employer’s representative or responsible person as referred to in Article 54-1 of the Act, and the original representative or responsible person has failed to pay the labor pension contributions or late payment charges in accordance with the regulations, the new representative or responsible person shall be jointly and separately liable for such payment.

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1Where workers controversy arising out of contract termination , and a lawsuit is filed for claiming pension and severance pay, the worker concerned may request legal aid from Central Competent Authority.

2The aforementioned legal aid businesses may be entrusted by the Central Competent Authority to civil organization to operate.

The Bureau shall set the formatting of the documents mentioned in these Rules.

1These Enforcement Rules shall take effect on July 1, 2005.

2Except for Article 38 as amended and promulgated on June 24, 2014, which took effect on January 1, 2015, and Article 21 as amended and promulgated on March 25, 2026, which shall take effect on August 1, 2026, the amended provisions of these Enforcement Rules shall take effect on the date of promulgation.