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Enforcement Rules of the Labor Pension Act Last Modified:2014-09-17
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-Promulgated by the Council of Labor Affairs, Executive Yuan on January 19, 2005 by the Order of Lao-Dong-4-Zi- No. 0940002499
-Promulgated by the Council of Labor Affairs, Executive Yuan on June 29, 2007 by the Order of Lao-Dong-4-Tze- No. 0960130523-Amended Article 32 by the Council of Labor Affairs, Executive Yuan on June 29, 2007 by the Order of Lao-Dong-4-Zi- No. 0960130523.
-Amended on Feburary 26th,2009
-Amendment to Article 48-1 and 50 promulgated by the Council of Labor Affairs, Executive Yuan on February 26, 2009 by the Order of Lao-Dong-4-Zi- No. 0980130139
-Amendment to Article 34 promulgated by the Council of Labor Affairs, Executive Yuan on November24th, 2009 by the Order of Lao-Dong-4-Zi- No. 0980130862
-Amendment to Article 37 and 38 promulgated by the Council of Labor Affairs, Executive Yuan on August23th, 2010 by the Order of Lao-Dong-4-Zi- No. 0990131327
-Amended to Article 12 promulgated by the Council of Labor Affairs, Executive Yuan on March 13th, 2012 by the Order of Lao-Dong-4-Zi- No.1010130623
-Amended to Article 3and 39 promulgated by the Council of Labor Affairs, Executive Yuan on May 7th, 2012 by the Order of Lao-Dong-4-Zi- No. 1010131248 
-Amended Article 34 was promulgated on November 29, 2012 by the Council of Labor Affairs, Executive Yuan under Order of Lao-Dung-4-Zi- No.1010133058.
Pursuant to Order of Lao-Dong-Fu-3-Zi NO.1030135652 issued by the Ministry of Labor on June 24, 2014, Articles 4-1, 4-2, 12-1, 21-1 and 37-1 were added; Articles 13, 30 and 36 were deleted; and Articles 5, 12, 14, 15, 16, 19, 20, 21, 22, 23, 29, 35, 37, 38, 45 and 50 were amended.

Article 1
The implementation rules are promulgated in accordance with Article 57 of the Labor Pension Act (hereinafter referred to as the "this Act").

Article 2
Employers applying for contributing to worker retirement pensions in accordance with Paragraph 1 of Article 6 of this Act are required to complete the Application for Labor Pension Contributions (hereafter referred to as the "Application") and the Labor Pension Contributions Report (hereafter referred to as the "Report") and shall submit each to the Bureau of Labor Insurance (hereafter referred to as the "BLI").

Those that are already participating in labor insurance or employment insurance are waived from completing the Application, and a serial number will be issued by the BLI.

Article 3
Employers applying for contributing to worker retirement pensions in accordance with Article 6, Item 1 of this Act, with the exceptions of government bodies, public educational institutions and except the employer is using on-line declaration system provided by government agencies (institutions) to declare, must also submit a copy of their national identification card. Responsible persons must submit a copy of their national identification card and copies of the following documents:

  1. Factory: related identification documents regarding factory registration.
  2. Coal Mine: Record of mine registration, licenses for coal mining or exploration.
  3. Salt fields, farms, grazing sites, logging sites and tea fields: record of registration.
  4. Transportation industries: cargo transportation permit or related identification documents.
  5. Public works industries: operation license or related identification documents.
  6. Companies, shops or stores: company registration records or commercial license.
  7. Private educational institutions, news media outlets, cultural enterprises, public interest organizations, cooperative enterprises, fisheries, vocational training centers and civic organizations of all kinds: establishment or registration records.
  8. All other firms: permits or documentation provided by industry supervisory bodies.  

Those who cannot obtain the required documentations for the items in the preceding paragraph shall alternatively submit tax deduction records or use generalized and standardized receipts in applying. 

For responsible persons submitting copies of national identification cards in accordance with Paragraph 1 of this Article, non-citizens may submit copies of their residence permits or passports as an alternative.

Article 4
Should any changes occur in the following, the employer must apply to the BLI within thirty days:

  1. Changes in the name, registered address or contact address of the firm.
  2. Change of responsible persons.

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

Article 4-1
When an employer files an application with the BLI for a contribution to the pension fund for any employee specified in Subparagraphs 2 & 3, Paragraph 1, Article 7 of the Labor Pension Act (hereinafter referred to as “this Act”), the employer shall attach a photocopy of his or her ROC (Taiwan) resident certificate to it.

Article 4-2
The self-employed operators specified in Subparagraph 2, Paragraph 2, Article 7 of this Act shall mean those who fall under one of the following two categories and get paid, but who do not hire or pay any coworker to help them with the work:

  1. Those who run a business by themselves or with partners.
  2. Those who do the work by themselves or who work as craftsmen independently.

Chapter Two Application and Continuation of the System

Article 5
When, pursuant to Paragraph 1, Article 9 of this Act, an employer inquires of any of his/her workers, in writing, which pension plan he/she would like to choose, the employer shall ask the worker to personally sign the inquiry form. The inquiry form shall be made in duplicate, with the employer and the worker each keeping one copy.

According to the result of the inquiry, the employer shall fill in the Chosen Labor Pension System and Contribution Application and submit it to the BLI, with one copy of it kept by himself/herself.

Pursuant to Paragraph 1, Article 9 of this Act, when a worker chooses the labor pension system under this Act, besides informing the employer of his/her choice in writing pursuant to Paragraph 1, he/she may submit a written declaration to the BLI. If the employer’s application is different from the worker’s declaration, the latter shall prevail.

Pursuant to Paragraph 2, Article 9 of this Act, if a worker opts to be subject to the pension system under this Act, he/she shall do so in writing and sign the document personally.

Pursuant to Paragraph 1 or Paragraph 2, Article 8-1 of this Act, if a worker chooses to be subject to the pension mechanism stipulated by the Labor Standards Act, he/she shall do so in writing and sign the document personally. Said document shall be made in duplicate, with the employer and the worker each keeping one copy.

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

Article 7
For business entities inquiring employees' choices of annuity insurance in accordance with Paragraph 1, Article 35 of this Act, should its employees choose not to participate in annuity insurance,  aside from selecting to adopt the pension mechanism provided for by the Labor Standards Act, the employer shall also contribute to employees' individual pension accounts.

Article 8
Upon implementation of this Act, workers who are notified by the central competent authority that are subject to the Labor Standards Act shall adopt the pension mechanism provided for by this Act, with the employers contributing to individual pension accounts and reporting to the BLI within 15 days after this Act has come into force.  However, those participating in annuity insurance as described in Article 35 of this Act shall not be subject to this deadline. 

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

Article 9
For a worker who is hired by and concurrently works for two or more employers, his or her employers must each contribute into unique individual pension accounts belonging to the same worker.   

Article 10
For workers who are injured in work-related disasters and as a result cannot work, the employer must in this time period provide the original wage in accordance with Paragraph 2 of Article 59 of the Labor Standards Act in pursuant to the Monthly Contribution Wages Classification of Labor Pension, and continue to contribute on a monthly basis to injured  workers' individual pension accounts. 

Article 11
In the event that the business entity is re-organized in the manner described in Article 20 of the Labor Standards Act or is to spin-off or merge as described by the Enterprise Mergers and Acquisitions Act and the Financial Institution Mergers Act, the remaining employees choice of pension mechanism and retention of annual wages as regulated by Paragraph(s) 1 and 2 of Article 9, Paragraph 1 of Article 11 or Paragraph 1 of Article 35 of this Act  shall be administered by the business entity that remains from the merger, reconstitution or takeover.

Article 12
After a worker cashes out his/her retained seniority through agreement with the employer pursuant to Paragraph 2, Article 13 of this Act, the pension received this way may be transferred to his/her individual pension account set up by the BLI or to the annuity insurance program that he/she has enrolled in pursuant to this Act. He/She shall not claim any pension payments until he/she meets the requirements for such a claim as stipulated in Paragraph 1, Article 24 or Paragraph 1, Article 24-2 of this Act.

Only when the worker transfers the total amount of the pension received as a result of settling the retained seniority pursuant to the preceding paragraph can such seniority be incorporated into the seniority specified in Article 24 and Paragraph 1, Article 24-2 of this Act. The BLI or the insurer shall be informed when such a transfer is made.

Article 12-1
Before the start of the annuity insurance program stipulated in Article 25 of this Act, if a worker’s seniority, including the retained seniority incorporated pursuant to Paragraph 2 of the preceding Article, already reaches 15 years, the accumulated amount in his/her individual pension account shall be totally paid to him/her by means of monthly pensions pursuant to Article 23 of this Act. However, if a worker claims monthly pensions pursuant to Paragraph 1, Article 24-2 of this Act, he/she may decide for how many years he/she wants to receive such pensions.

Article 13  (Deleted)

Article 14
If any worker who had chosen the individual pension account quit his/her job but is employed again later and chooses to enroll in the annuity insurance program pursuant to Paragraph 1, Article 35 of this Act, he/she may choose to retain his/her individual pension account, or he/she may transfer the principal and accruals in his/her individual pension account to his/her annuity insurance all at a time.

If any worker who had chosen to enroll in an annuity insurance program quit his/her job but is employed again and chooses to have the employer make contributions to his/her individual pension account, he/she may choose to retain the annuity insurance, or he/she may transfer the cash value reserve of his/her annuity insurance policy to his/her individual pension account all at a time.
When any transfer is made pursuant to the preceding two paragraphs, the transfer operation shall be completed by the BLI and the insurer within thirty days from the date of receipt of the application. 

Chapter Three Allocation Payment, Application, and Receipt of the Individual Pension Account

Article 15
When contributions to the pension fund are to be made pursuant to Paragraphs 1 through 3, Article 14 of this Act, the employer or the the unit that appoints a worker as its agent shall file an application with the BLI for such contributions, which are based on the total amount of each individual worker’s monthly wages and the criteria set by the Classification Table of Monthly Contribution Wages.

If a worker does not have a fixed amount of monthly wages, the contribution will be made on the basis of the average of his/her wages of the last three months.

When an application is filed for a contribution to the pension fund on behalf of a new worker whose wage has not been decided yet, the wage of a worker who does the same kind of work shall be filed temporarily and a contribution shall then be made according to the criteria set by the Classification Table of Monthly Contribution Wages.

If any worker who is subject to this Act is also an insured person under either the labor insurance or the national health insurance program, his/her monthly contribution wages shall not be less than the insured salary for labor insurance or the insured amount for the national health insurance unless the total amount of his/her monthly wages is less than the bottom level of the Table of Grades of Insurance Salary for Labor Insurance.

Article 16   
Except when the employer files an application for a contribution to the labor pension fund for each individual worker at a different contribution rate, the employer shall make a contribution on behalf of a worker according to the same contribution rate each month.

If the employer did not file a contribution rate for any worker specified in Paragraph 1, Article 7 of this Act or the contribution rate filed is under 6 percent, the rate will be set at 6 percent.

Article 17
Employers who wish to apply for initiation or termination of contributions to labor pension funds must complete an application that is to be submitted to the BLI. 

For those who do not complete the preceding steps of the application, the BLI shall either begin or terminate collection of labor pension funds, 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.

Article 18
In the event that the relevant documentation submitted for application of labor pension fund payment by the employer is incomplete or erroneous, the employer must make the necessary corrections within ten days upon receipt of notice from the BLI.

Article 19
If there is any change or error in the name, the birth date, the ID card number or the resident certificate number of any worker or any appointed worker, the employer or the the unit that appoints a worker as its agent shall immediately fill in the Worker’s Data Change Application, attach one photocopy of his/her ID card, resident certificate or other related documents to it, and submit it to the BLI for the change to be processed.

If any change or error is not processed pursuant to the preceding paragraph, the BLI may automatically correct it according to the change in the data of the insured person under the labor insurance or employment insurance program. 

Article 20
When any employer who actually renders the work makes voluntary contributions to the pension fund, the contribution made for himself/herself shall be processed at the same time as those made for his/her employees.

Article 21
For any person who is specified in Paragraph 1 and Subparagraphs 3 and 4, Paragraph 2 of Article 7 of this Act and would like to make a voluntary contribution to the pension fund pursuant to Paragraph 3, Article 14 of this Act, the employer or the the unit that appoints a worker as its agent shall inform the BLI by submitting an application and pay the BLI his/her voluntary contribution, which is deducted from his/her wages, together with the portion of the contribution that the employer is responsible for.

When the aforesaid person decides to stop making the voluntary contributions to the pension fund, he/she shall inform the employer or the unit that appoints a worker as its agent, and either one or the other shall fill in the contribution termination application and submit it to the BLI, so that the termination of voluntary contributions to the pension fund may be processed.

If any person who has been making voluntary contributions to the pension fund pursuant to Paragraphs 3 or 4, Article 14 of this Act fails to make a contribution in time for personal reasons, such a failure will be considered as a termination of said contributions.

Article 21-1
When a self-employed operator files an application for contributions to the pension fund pursuant to this Act, he/she shall fill in the Application for Self-employed Operator’s Voluntary Contributions to Labor Pension Fund and the Authorization for Transfers as Contributions to Labor Pension Fund, attach a photocopy of his/her ID card or Resident Certificate to said forms, and submit them to the BLI for processing.

If there is any change or error in the self-employed operator’s name, birth date, ID card number or resident certificate number, domicile or mailing address, he/she shall submit a photocopy of his/her ID card or resident certificate to the BLI for the change to be processed.

Article 22
The payment notice for labor pension is issued per month, with 30 days counted as one month.

The total amount of each contribution to the pension fund that the employer makes for each worker shall be in dollars, with dimes and cents rounded off.

The amount of contributions to the pension fund that the employer shall pay and collect will be specified in the payment notice prepared by the BLI and mailed or sent by e-mail to the employer by the 25th day of the following month.

When the unit that appoints a worker as its agent makes contributions to the pension fund on behalf of an appointed worker, it shall comply with the preceding three paragraphs.

Article 23
When making a contribution to the pension fund, the employer or the unit that appoints a worker as its agent shall take the labor pension payment notice to an appointed collection agency or arrange an automatic funds transfer.

The amount of the voluntary contribution to the pension fund that a self-employed operator shall pay is calculated by the BLI before the 25th day of the following month. By the end of the second following month, the same amount will be deducted from the self-employed operator’s account with the financial institution which he/she has authorized to transfer the labor pension payment on his/her behalf.

Article 24
In the event that an employer has not paid the amount specified on the payment statement, the BLI shall directly distribute proportionately the amount paid by the employer among each worker.

Article 25
If the payment sum on the pension fund payment 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 BLI of the need for adjustment.  Following inspection and clarification by the BLI, the adjustment will be made during the next payment period.

Article 26
If an employer has not received the labor pension fund payment statements distributed by the BLI by the fifteenth day of the month, the BLI shall be notified to resend replacement statements. 

Article 27
In the event that a business entity ceases operation, dissolves, declares bankruptcy or no longer remains in business and no longer employs workers, 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 BLI shall be used. 

Article 28
For employers who notify and apply with the BLI for ceasing the contributions to pension funds in accordance with Article 18 and Paragraph 1 of Article 20 of this Act, the portion of voluntary contributions shall also cease.

Article 29
The employer shall inform a worker of the amount of the contribution to the pension fund that the employer has made each month on behalf of him/her by specifying said amount in his/her pay slip, or in another written form, or by an e-mail. In case the worker makes a voluntary contribution to the pension fund monthly, the amount of the same shall also be specified, and the worker shall be given a receipt separately at the end of the year.

Article 30 (Deleted)

Article 31
The "annuity life chart", "average life expectancy", "interest rate" and "amount calculations" shall be defined by the BLI and following approval and promulgation by the central competent authority be subject to review on a triennial basis.

Article 32
The dividend accrued from the use of workers’ pension funds as stipulated in Paragraph 2 of Article 32 of this Act shall not be lower than the dividends paid for a two-year fixed term deposit, and the average annual interest rate for the time period between the starting date of contribution until the legal date of pension collection shall not be lower than the average rate of interest paid for a two-year fixed term deposit at a local bank for an equivalent length of time.

The ‘interest paid for a two-year fixed term deposit from a local bank’ mentioned in the preceding paragraph refers to the calculated annual average interest rate derived from the fixed interest rates on two-year deposits 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..

The Labor Pension Fund Supervisory Committee (hereafter referred to as the “Supervisory Committee” shall announce on a monthly basis, the current month’s lowest guaranteed rate. 

Article 33
For workers 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. 
For those who are receiving their pension payment in one lump sum payment, 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 BLI shall disburse to the worker without further notification.   

Article 34
If there is any unallocated dividend (i.e., the total accrued dividend excluding the dividend already allocated to the individual labor pension account) when a worker claims for the pension payment, the unallocated part shall be calculated based on the return rate for the most recent month announced by the Labor Pension Fund Supervisory Committee during the month the application was filed. The pension shall be calculated up to the month when the application was filed.
The return rate described in the preceding paragraph shall be calculated to the fourth decimal place.

Article 35
The number of the months when contributions to the pension fund are actually made shall be counted as the seniority specified in Paragraph 1, Article 24 and Paragraph 1, Article 24-2 of this Act.

The seniority of a worker when he/she is enrolled in the annuity insurance program pursuant to this Act shall be counted towards the above-mentioned seniority only after he/she transfers the total amount of the cash value reserve of his/her annuity insurance policy to his/her individual pension account.  

Article 36 (Deleted)

Article 37 
When a worker claims his/her labor pension pursuant to Paragraph 1, Article 28 of this Act, the worker shall fill in an application for labor pension.

When a worker claims his/her labor pension pursuant to Paragraph 1, Article 24-2 of this Act, the worker shall fill in an application for advance labor pension payments. Anyone who files an application pursuant to Subparagraph 3, Paragraph 1of said Article shall attach a photocopy (front and back) of the severe or very severe physical/mental disability manual/certificate to it.

If any applicant as defined in the preceding two paragraphs has not been registered as a member of any household in this country, he/she shall attach other related documentation to prove his/her identity.

Article 37-1
When the BLI disburses monthly pension payments pursuant to Article 24-2 of this Act, the duration decided by the worker for receipt of said payments shall serve as the basis for the calculation of the amount of each monthly payment pursuant to Paragraph 1, Article 23 of this Act.

The aforesaid duration shall be a certain number of years, with the number being an integer. After the payment is disbursed, the duration shall not be changed anymore.

Article 38
When the survivor or the designated applicant claims a deceased worker’s labor pension pursuant to Article 28 of this Act, he/she shall fill in the Survivors’ or the Designated Applicant’s Application for the Pension Payments and also submit the following documents:

  1. A photocopy of the household registration certificate specifying the date of death of the worker, the certificate of death, the prosecutor’s autopsy certificate, the ruling of declaration of death, or any equivalent documentation.
  2. If the designated applicant is not registered as a member of the same household as the deceased worker was, the designated applicant shall provide a relevant household registration certificate or any equivalent documentation to prove his/her identity or relationship to said worker.
  3. The applicant designated by the will shall submit a photocopy of his/her ID card and of the will respectively.

If there are two or more than two designated applicants, they shall comply with the provisions of Paragraph 2, Article 27 of this Act. If an allocation ratio has been specified in the will, said labor pension shall be allocated by the designated applicants themselves accordingly after it is received.

Article 39
In the event that a worker, survivor of a deceased worker or designated person reside abroad or cannot return to claim for pension payment may claim through power of attorney at the ROC embassies, consulates, representative offices abroad, or other agencies authorized by the Ministry of Foreign Affairs (hereinafter as “overseas missions” ) of the Republic of China, or present personal identification documents from the country of residence to arrange for payments. 

When a worker claims his/her labor pension pursuant to Paragraph 1, Article 28 of this Act, the worker shall fill in an application for labor pension.

When a worker claims his/her labor pension pursuant to Paragraph 1, Article 24-2 of this Act, the worker shall fill in an application for advance labor pension payments. Anyone who files an application pursuant to Subparagraph 3, Paragraph 1of said Article shall attach a photocopy (front and back) of the severe or very severe physical/mental disability manual/certificate to it. 

If there are two or more than two designated people, they shall comply with the provisions of Paragraph 2, Article 27 of this Act. If an allocation ratio has been specified in the will, said labor pension shall be allocated by the designated people themselves accordingly after it is received.

When a worker claims his/her labor pension pursuant to Paragraph 1, Article 28 of this Act, the worker shall fill in an application for labor pension.

The power of attorney instrument and the personal identification documents mentioned in the preceding paragraph should include a Chinese translation to be authenticated by overseas missions of the Republic of China. Translations that are not authenticated shall be notarized by a court or notary public of the R.O.C.

The persons claiming for pension payments referred to in Paragraph 1 of this Article who are residents of Mainland China 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. 

Article 40
The monthly pension payments stipulated in Paragraph 2 of Article 28 shall be disbursed on a fixed seasonal basis.  The date of dispersion are set as the following:

  1. Monthly pension payments due in January through March shall be disbursed before the end of February.
  2. Monthly pension payments due in April through June shall be disbursed before the thirty-first of May.
  3. Monthly pension payments due in July through September shall be disbursed before the thirty-first of August.
  4. Monthly pension payments due in October through December shall be disbursed before the thirtieth of November.       

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

Article 41
Pension payments that are to be distributed as stipulated in Paragraph 2 of Article 28 of this Act shall be transferred into personal bank accounts set-up in the name of workers 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.

Article 42
Workers deemed to be ineligible to receive pension payments by the BLI 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.

Article 43
The “Other Income” mentioned in Paragraph 4 of Article 32 of this Act refers to any of the following sources of income:

  1. Principal and accrued dividends from the individual pension account of a deceased worker who has no surviving family or designated beneficiaries.
  2. Remainder of a deceased worker’s individual pension account that has not been claimed within the five year application period by surviving family members or designated beneficiaries.      

Chapter Four Supervision and Fees

Article 44
The BLI in implementing Article 5 and Article 34 of this Act shall comply with final account book keeping requirements, submit a final accounting report, and shall also submit to the Supervisory Committee on a monthly basis the following documents:

  1. Statistical records showing the total sum of payment units, the total number of payees, and total sum of wage payments.
  2. Statistical record of disbursed pension payments.
  3. Statistical record of acquired pension account payments.
  4. Other documents which are to be reviewed by the central competent authorities.


Article 45
Pursuant to Article 44 of this Act, the following taxes can be waived:

  1. The stamp tax on the account books and the deeds which are used in the processing of the labor pension;
  2. The business taxes and the income taxes on the labor pension funds, late fees, fines, the revenues from the object of enforcement thus accepted, miscellaneous revenues, and the accruals from fund operations.
     

Chapter Five Supplementary Provisions

Article 46
The ‘specified time limit’ for contribution and correction stipulated in Paragraph 3 of Article 49 and Article 19 of this 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. 


Article 47
Employers who violate the stipulations of Paragraph 1 of Article 19 of this Act, upon the first day following the expiration of the time limit stipulated in Paragraph 3 of the same Article, shall pay the late fee as pursuant to Paragraph 1 of Article 53 of this Act. 


Article 48
The monthly late fee referred to in Paragraph 1 of Article 53 of this Act shall be assessed on the thirtieth of every month.

Article 48-1
Labor Controversy from contract termination or vocational injury, when a lawsuit appeals from pension or separation fee; laborer can apply complement from central competent authority.
Aforementioned legal aid businesses, central authority can entrust civil organization operate.
 
Article 49
The BLI shall set the formatting of the documents mentioned in these Rules.

Article 50
The Enforcement Rules of the Labor Pension Act came into force as of July 1, 2005.

These Amendments to the Enforcement Rules of the Labor Pension Act come into force as of the date of promulgation, except that the amended Article 38, which was promulgated on June 24, 2014, will come into force as of January 1, 2015.
 

 

 

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