Employer & Employee

Contribution Rate

An employer shall contribute no less than 6% of the monthly wage of an employee (including Taiwanese citizens, foreign spouses, spouses from Mainland China, Hong Kong, or Macau, foreign nationals who have obtained permanent residence, foreign professionals, and foreign specialist professionals) 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：2025-12-31