5. Whether the national labors, the foreign spouses and mainland (including Hong Kong, Macao) spouses who do not apply to Labor Standards Act contribute to labor pension for themselves?

The national labors, the foreign spouses and mainland (including Hong Kong, Macao) spouses who do not apply to Labor Standards Act are the voluntary contribution targets of New Labor Pension System. The employers voluntarily contribute or labor personally voluntary contribute are both allowed, however the employers’ contribution rate is limited to 6% and below and the labor’s contribution rate is also limited to below or equal to 6%.