In accordance with Paragraph 1, Article 7 of the Labor Pension Act, the Labor Pension Act applies to those workers subject to the Labor Standards Act, including Taiwanese citizens, foreign spouses, spouses from Mainland China, Hong Kong, or Macau, foreign nationals who have obtained permanent residence. In addition, Article 24 of the Act for the Recruitment and Employment of Foreign Professionals provides that foreign professionals and foreign specialist professionals shall be subject to the Labor Pension Act.
However, it does not apply to those for whom contributions are made to the pension fund in accordance with the Private School Act.