Your browser does not support JavaScript. Please open your JavaScript console if the webpage does not function normally
Printer-friendly:
Please press Ctrl + P to print
FontSize:
For IE6 users, please press ALT + V → X → (G) Largest (L) Large (M) Medium (S) Small (A) Smallest to choose the font size.
For IE7(above)/Firefox users, please press Ctrl + (+) enlarge / (-)reduce to change the font size.

Contribution Rate

  1. 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.
  2. 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
TOP BACK