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7. Whether the employers only need to contribute to labor pension for the labors who participate in labor insurance?

No. As long as the Taiwanese citizens; foreign spouses; spouses from mainland, Hong Kong, or Macau; and permanent resident foreigners are apply to Labor Standards Act, they are the targets for compulsory contribution under new labor pension system. No matter whether the labors enroll in labor insurance coverage with the insured unit or not, the employer shall contribute labor pension for those labors according to regulations.

Last Update:2019-08-06