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With effect from January 1, 2020, please declare the monthly contributions for labor pension for your employees based on the newly amended “Table of Monthly Contributions Classification of Labor Pension”

With effect from January 1, 2020, the monthly basic wage shall be adjusted from NT$23,100 to NT$23,800. The “Table of Monthly Contributions Classification of Labor Pension” (Hereinafter referred to as “Table of Labor Pension Classification”) has been amended accordingly. The amendment was promulgated by the Ministry of Labor on October 30, 2019 under reference Lao-Dung-Fu-3-Zi No. 1080136084 and shall become effective on January 1, 2020.

The amendments on the “Table of Labor Pension Classification “include: 1. Set up the maximum limit for Grade 20 monthly contribution wage/ income from professional practice, which is NT$23,800. 2. The existing Grade 20 (NT$24,000) has been shifted upward to Grade 21. The minimum limit for the real wages/ income from professional practice has been amended accordingly. 3. The existing grades 21- 61 have been shifted to Grades 22 - 62. The others remain unchanged.

To simplify the administrative procedures, the Bureau of Labor Insurance (BLI) shall, based on the amended “Table of Labor Pension Classification”, proactively increased the monthly contribution amount to NT$23,800 for full-time workers whose monthly contribution was originally lower than the basic wage. This will take effect on January 1, 2020. 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, 2020, which will be mailed before February 25, 2020. 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, 2020, the monthly contribution amount for full-time workers shall not be lower than the monthly basic wage, which is NT$23,800. All contributing units are reminded to declare the monthly contribution amount for their employees based on the newly amended “Table of Labor Pension Classification”. 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 amended “Table of Labor Pension Classification” 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, 2019, which will be mailed before November 25, 2019. The amended “Table of Labor Pension Classification “ is available for download at BLI’s official website.
PreviousBusiness Entities Must Deduct Workers’ 2019 Voluntary Pension Contributions from the Declared Salary Income NextBased on the Table of Grades of Labor Insurance Salary, the amount of insurance salary for Level 1 shall be adjusted to NT$23,800, taking effect January 1, 2020. For full-time insured persons originally insured at a monthly salary of NT$23,100, the Bureau of Labor Insurance (BLI) shall proactively adjust the monthly insurance salary to NT$23,800 from the effective date. The Insured Units are not required to file applications for the adjustment
Last Update:2020-02-06
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