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11. If a director also has other post within the enterprise unit, whether the company should contribute labor pension for the director?

According to Article 8 of the Company Act, a director is a responsible person in a company; its identity is an employer, not a labor as defined in Labor Standards Act. Hence, if a director also has other post within the company and is actually engaged in laboring work, he/she could voluntarily contribute labor pension according to Paragraph 2 of Article 7 of the Labor Pension Act and the business unit should not contribute pension for the director.

Last Update:2019-08-06