3. When a law office, accounting firm, patent agent, tax accounting agent, or insurance agent is newly established, how should it conduct the labor pension contribution account opening procedure?

Business units such as Law Office, Accounting Firm, Patent Agent, Tax Accounting Agent, and Insurance Agent should use the employer as the contribution unit (for example: ○○○ Lawyer, ○○○ Patent Agent). The unit seal should also use the employer’s seal. When those business units apply to participate in Labor Pension, please file “Labor Pension Contribution Unit Application Form” and "Labor Pension Contribution Application” and submit the photocopies of the front and back sides of the employer’s national identification card and the copies of related certificates to Bureau of Labor Insurance for enrollment. However, if the business units also meet the qualifications for participating in Labor Insurance or Employment Insurance, the Bureau will directly enroll the business units in Labor Insurance or Employment Insurance.