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With effect from January 1, 2019, please declare the monthly contributions for labor pension for employees based on the newly amended “Monthly Contribution Wages Classification of Labor Pension”

     With effect from January 1, 2019, the monthly basic wage shall be adjusted from NT$22,000 to NT$23,100. The “Monthly Contribution Wages Classification of Labor Pension” (Hereinafter referred to as “Table of Labor Pension Contributions”) has been amended accordingly. The amendment was promulgated by the Ministry of Labor on November 2, 2018 under reference Lao-Dung-Fu-3-Zi No. 1070136066 and shall become effective on January 1, 2019.      
     The amendments on the “Table of Labor Pension Contributions” include: 1. The maximum limit of actual wage and the monthly contribution amount for Grade 19 is increased from NT$22,800 to NT$23,100. 2. The maximum limit for Grade 20 remains to be NT$24,000. (The range of actual wage has been amended to “NT$23,101 - NT$24,000”). The other parts of the Table remain unchanged.
     To simplify the administrative procedures, the BLI shall, based on the amended “Table of Labor Pension Contributions”, proactively increase the monthly contribution amount for the following workers from January 1, 2019: 1. For full-time employees, the monthly salary shall not be lower than the basic wage, which is NT$23,100. If the original monthly contribution of an employee was NT$22,000 or NT$22,800, the BLI shall proactively increase the contribution amount to NT$23,100. 2. For part-time employees, the BLI shall proactively increase the monthly contribution amount to NT$23,100 if the original contribution was NT$22,800.
     The details of the workers with proactively-adjusted contribution amount shall be printed on the Calculation Lists (Insured units using Internet services will not receive the Calculation Lists. They may use the BLI’s e-services System to download the lists.) of the Labor Pension Contribution Payment Bill for January, 2019, which will be mailed before February 25, 2019. The contributing unit shall check the lists carefully. If there is any discrepancy, please advise the BLI before the deadline for payment. 
     The BLI reminded all contributing units that, with effect from January 1, 2019, the monthly contribution amount for full-time workers shall not be lower than the monthly basic wage, which is NT$23,100. All contributing units are reminded to declare the monthly contribution amount for their employees based on the newly amended “Table of Labor Pension Contributions”. In the event the declared contribution amount is lower than the monthly basic wage, the BLI shall correct it proactively. No separate notice shall be issued.    
     For further information and relevant guidelines about the “Table of Labor Pension Contributions” and the proactive adjustment of contribution amount, please refer to BLI’s notice printed on the reverse side of the Labor Pension Contribution Payment Bill for October, 2018, which will be mailed before November 25, 2019.
 
NextFrom January 1, 2019 onward, the monthly basic wage shall be adjusted to NT$23,100. The premium rates of ordinary insurance and occupational accident insurance under the Labor Insurance system for individuals insured through occupational unions or fishermen’s associations are adjusted. For workers with an insurance salary less than NT$23, 100, the BLI shall proactively adjust the insured amount on the same day
Last Update:2018-12-28
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