Employer & Employee

Contribution Rate

An employer shall contribute no less than 6% of the monthly wage of an employee (including a Taiwanese citizen; a foreign spouse; a spouse from mainland, Hong Kong, or Macau; and a permanent resident) who is covered by the Labor Standards Act. An employee may also voluntarily contribute pension but not more than 6% of his/her monthly wage.
An employer who is actually engaged in labor, an employee who is not covered by the Labor Standards Act, a commissioned worker and a self-employed operator may voluntarily contribute to pension not higher than 6%. The employer may also contribute to a employee who is not covered by the Labor Standards Act or a commissioned worker’s pension separately at not higher than 6%.

Last Update：2021-11-29