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Calculation Principle and Formula of Contribution

  1. Calculation Principle:
    "Contribution Days" means calculation is made commencing from the day a worker was employed and started contributing until the worker had left his/her job and stopped contributing, calculated at an average of 30days per month.
  2. Calculation Formula:
    Employer's contribution = Monthly contribution wages /30 × contribution days × employer's contribution rate
    Voluntary contribution=Monthly contribution wages /30 × contribution days × voluntary contribution rate
  3. Example:
    A worker had worked from March 1 ~ 15, 2023 for 15 consecutive days at a daily wage of NT$1,600. His/her employer should report contribution from March 1 ~ 15, 2023. Monthly contributions shall be converted from his/her daily wage to monthly salary at NT$48,000. According to the Monthly Contribution Classification of Labor Pension, his/her wage shall be reported under grade 35 at NT$48,200. Therefore, employer's contribution for the employer for March 2023 is:
    NT$48,200 ÷ 30days × 15 days × 6% (assumed employer’s contribution rate) = NT$1,446
Last Update:2023-06-08