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 designated under the Labor Standards Act. An employee may also voluntarily contribute up to 6% of his/her monthly wage to his/her pension account.
Employers who actually engaged in labor work, workers not designated under the Labor Standards Act, commissioned workers and self-employed persons, and workers choosing to continue to be covered by the pension regulations of the Labor Standards Act may voluntarily contribute to their pension account at a rate not exceeding 6% of their monthly wage. Employer may also make voluntary contributions of up to 6% of the monthly wage for workers not designated under the Labor Standards Act or commissioned workers' pension accounts separately.

Last Update：2026-08-03