17. If an employer wishes to adjust the monthly contribution wage, what form shall be completed to report the adjustment? What must they pay attention to when reporting the adjustment? When will the adjustment become effective? What form should be completed if the company employees wish to adjust their personal voluntary contribution? Will the adjustment become effective on the same date as the adjustment to the employer's contribution rate? Can a contribution rate be adjusted only twice?
- In the event of an adjustment to the employer's contribution rates, the employer shall file an "Employer's Labor Pension Contribution Rate Adjustment Form". If the employer's contribution rate for all employees in a unit is adjusted, please fill out the Adjustment Form 1. Report Unit Employer Contribution Rate Adjustment field; if the employer's contribution rate for individual labor is adjusted, please fill out the Adjustment Form 2. Report Individual Labor's employer contribution rate fields and fill out the fields individually.
- To adjust the personal voluntary contribution rate, the contribution rate before and after the adjustment should be specified on the “Labor Pension Personal Voluntary Contribution Rate Adjustment Form”.
Note: Regardless of whether the personal voluntary pension contribution to the labor pension is reported by the employer or by the worker directly to the Bureau of Labor Insurance (BLI), any subsequent adjustment to the voluntary contribution rate shall be reported by the employer to the BLI. Currently, there is no provision allowing workers to submit such adjustments on their own.
- Adjustments to the employer contribution rate and the personal voluntary contribution rate shall take effect on the first day of the month following the month in which the report is filed. These rates may only be adjusted twice a year. This means that during the one-year period preceding the effective date of the adjustment, the contribution rate may not be adjusted more than twice. For example, a unit reports an adjustment to the contribution rate on January 7, 2026 and the effective date of the adjustment is February 1, 2026. Therefore, within the one-year period preceding February 1, 2026, i.e., from March 1, 2025 to February 1, 2026, the contribution rates may not be adjusted more than twice.