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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