Public Service

Pension Contribution, Pension Termination and the Report and Adjustment of Wage

1. If I choose to apply to new labor pension system, will my seniority in the old pension system be written off? May I ask my employer to pay off the retirement payment in old system? Can my employer refuse to pay off?
2. Whether it is against the law if the employer deducts the 6% contribution of labor pension from my wages? And what should I do to protect my rights?
3. My employer told me that our company has only three employees, does not need to provide labor insurance, and therefore the company does not have to contribute to my labor pension. Is this true?
4. If a retired laborer has claimed old-age benefits and then is hired again to a job, whether the employer should contribute labor pension for the employee? When can he/she claim the labor pension?
5. I am a part-time worker at a fast food restaurant. Does my employer have to contribute labor pension for me? Also, I am working part-time at three different fast food restaurants. Is it ok for just one of the employers to contribute to my pension, or would each of the employer need to contribute for me?
6. My employer contributes 6% of my labor pension for me each month. I also want to contribute voluntarily. How much is the contribution rate? How do I apply for voluntary contribution? How do I pay for voluntary contributions? What is the benefit of voluntary pension contribution?
7. Is monthly contribution wage calculated based on total salary, base salary or receivable salary? If there is a change to monthly contribution wage, what kind of forms should be filled out to report the adjustment?
8. How is the pension borne by employers calculated? How is the contribution calculated for not full month?
9. When will the Bureau of Labor Insurance send the labor pension payment slip? When should it be paid? And how do you pay it?
10. Who are the targets for compulsory contribution under new labor pension system? Whether the employers only need to contribute to labor pension for the laborers who participate in labor insurance?
11. Could public agencies (include public authorities, public schools and public hospitals) use combined application form from the BLI’s website to conduct Labor Insurance and National Health Insurance enrollment and labor pension contribution?
12. How should commissioned workers and laborers not applicable to the Labor Standard Act contribute labor pension voluntarily? If they are still working and no longer wish to contribute voluntarily, how should they terminate voluntary contribution? In addition, can those over the age of 60 years contribute labor pension?
13. Because I have been physically unwell lately, I have applied for a month of sick leave. My employer told me that they are going to terminate my labor pension contribution because I will not be working for an entire month. Is this legal? What if I applied for unpaid sick leave? What will the difference be if I was involved in occupational accident?
14. Whether overtime pay should be included in labor pension contribution wages? How about the year-end bonuses and special payment for 3 Festivals?
15. If my wage is greater than the insurance salary in the highest (NT$45,800) or lowest (NT$11,100) grade category, can I complete the Insured Salary for Labor Insurance, Insured Amount for National Health Insurance and Contribution Wage for Labor Pension 3 in 1 Adjustment Form? What amount of wages should I write? How should part-time employees whose wages are less than NT$11,100 contribute their labor pension?
16. How can an employer report an adjustment of contribution wage? When will the adjustment become effective? How can a laborer with an unstable monthly salary report one's adjustment to monthly contribution wage? When adjusting my monthly contribution wage, must my monthly insurance salary for labor insurance be adjusted simultaneously?
17. If an employer wishes to adjust the monthly contribution wage, what kind of forms should be filled out to report the adjustment? What must they pay attention to when reporting the adjustment? When will the adjustment become effective? What forms should be completed if the company employees wish to adjust their personal voluntary contribution? Will the adjustment become effective at the same time as that for adjusting employer's contribution rate? Can a contribution rate be adjusted only twic
18. Under what circumstance should the company report to the Bureau of Labor Insurance regarding changes to basic information? Should changes to telephone number be reported? How should changes be reported? When should the company report changes to employees' basic information?
19. How should one make direct account deduction for labor pension? Which day of the month will the deduction take place? If there is insufficient balance in the account on the day of the deduction, how would the Bureau of Labor Insurance handle it?
20. How does the overdue penalty for Labor Pension calculated? If it is overdue again, how will the Bureau of Labor Insurance handle it?
21. When a laborer inquires the balance in one's individual labor pension account and finds that the company did not contribute labor pension for several months, how would the Bureau of Labor Insurance handle this situation? How will the laborers' rights and interests be protected?
22. How can a part-time and short-term employee make pension contributions?
23. How should foreign spouse and mainland spouse (China, Hong Kong, and Macau) who are the target of the new labor pension system contribute to labor pension?
24. What is the definition of wages?
25. Whether should the night shift snacks money and food allowance be included in labor pension’ monthly contribution wage reporting?

Last Update：2021-09-16