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Business Topic
Labor Insurance
Introduction
Coverage
Insurance Enrollment Procedure and Insurance Effect
Insured Salary
Premium
Insurance Benefits
Laws & Regulations
Employment Insurance
Introduction
Coverage
Insurance Enrollment Procedure and Insurance Effect
Insurance Salary
Premium
Benefits
Laws & Regulations
Labor Pension
Preamble
Characteristics of the New Labor Pension System
Application and Receipt of the Individual Labor Pension Accounts
Annuity Insurance
Transfer and Continuance of the Old and New Labor Pension Systems
The Processing of Receiving and Paying of Labor Pension
Inquiries of the Individual Labor Pension Accounts
Penal Provisions
The New Labor Pension System is not the Old-Age Benefits of the Labor Insurance Program
Labor Pension Program Established by the Labor Standards Act of 1984(Old System)
Permanent Residents and Foreign Professionals with Permanent Residence
Conclusion
Monthly Contribution Classification of Labor Pension
Labor Protection Card
Laws & Regulations
Wage Arrears Payment
The Collection and Disbursement of Wage Arrears Payment Fund Program
Explanation and Documentation Requirements with Regard to Application for Repayment of Wage Arrears, Pension and Severance Pay
National Pension
Introduction to National Pension
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The Insured
According to article 6 and 7 of National Pension Act, citizens who are over 25 years of age and under 65 years of age with their household registered in R.O.C., and who conform to any one of the following condition shall take part in National Pension Insurance and become the insured persons during the period they do not participate in Labor Insurance, Farmer’s health insurance, Government employee's insurance and Insurance of Military personnel:
(1)Not recipient of related old-age benefit of labor insurance, civil servant and teacher insurance or military insurance program;
(2)The individual has only received labor insurance old-age benefits:
2-1 The benefit payments were made before December 31, 2008 (irrespective of the amount or number of years insured):
2-2 For the lump-sum payment received after January 1, 2009, the recipient was covered by the labor insurance less than 15 years or the amount is/was less than NT$500,000.
(3)The individual has received pension payments under the civil servants insurance program or retirement payments under the military personnel insurance program.
3-1 The individual has not received labor insurance old-age benefits; or, while he/she received labor insurance old-age benefits before December 31, 2008, the number of total insured years calculated for his/her pension payments under the civil servants insurance program or retirement payments under the military personnel insurance program is less than 15 years, or the amount received is less than NT$500,000. (The service years and amount of the labor insurance old-age benefits shall not be included.)
3-2 Those who have already claimed old-age benefit of labor insurance after January 1,2009, and who has received the old-age benefit of labor insurance, civil servant and teacher insurance ,or military insurance but the number of total insured years is less than 15 years, or the amount of the pension payment in a lump sum is less than NT$500,000.
The individual, who has received labor insurance old-age pension benefits or pension payments under the civil servants insurance program, after receiving the payment ,will not be allowed to enroll in the National Pension Program.
Fifteen years after the implementation of the National Pension Act, i.e., after October 1, 2023, those who receive the old-age benefit under any related social insurance program, regardless of the amount received or the number of years insured, will not be allowed to enroll in the National Pension Program.
Last Update:
2018-12-06
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