5. May Taiwanese nationals, the foreign spouses and Mainland China (including Hong Kong, Macao) spouses, foreign nationals who have obtained permanent residence, foreign professionals, and foreign specialist professionals who are not covered by the Labor Standards Act make voluntary contributions to the Labor Pension system?

The national labors, the foreign spouses and Mainland China (including Hong Kong, Macao) spouses, foreign nationals who have obtained permanent residence, foreign professionals, and foreign specialist professionals who are not subject to the Labor Standards Act are eligible to make voluntary contributions under the New Labor Pension System. Both voluntary contributions by employers and voluntary contributions by employees are permitted, however the employer’s contribution rate shall not exceed 6%, and the employee’s voluntary contribution rate is shall also not exceed 6%.
In addition, workers covered exclusively by the old labor pension system may also voluntarily contribute pension funds within 6 percent of their monthly salary.