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8. How is the pension borne by employers calculated? How is the contribution calculated for not full month?

  1. Calculation Principle: The statement of pension contribution is made monthly. Pension contribution should be made from the date a laborer report for job to the date the labor leaves the job and there is not big and small month difference, every month is counted as 30 days for calculation.
     
  2. Calculation formula:
    (1) Full month Pension Contribution= Monthly Contribution Wage× Contribution Rate (Using dollar as unit and round off below NT$0.5and round up above NT$0.5.)
    (2) Not full month Pension Contribution=Monthly Contribution Wage ÷30× Contribution days × Contribution Rate (Using dollar as unit and round off below NT$0.5and round up above NT$0.5.)
Last Update:2019-08-06
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