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Employer & Employee
Employer
Insured Units of Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance
Insurance Salary of Labor Insurance and Employment Insurance
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Labors Insurance, Employment Insurance and Labor Occupational Accident Insurance Premium
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FAQ
Labor Insurance
Underwriting
1. How to conduct labor insurance enrollment procedure for a newly established unit?
2. When using the "One-Stop Online Company/Business Registration System," what are the procedures related to the labor insurance system?
3. Our company currently does not hire employees. How should we enroll in labor insurance?
4. What should one do if changes are made to the company information?
5. Our company has closed down and the company owner established a new company. How should the company enroll its employees in labor insurance?
6. Can the company withdraw insurance if it will close down soon, and only one responsible person remains to handle related matters?
7. Company A and Company B are both enrolled in labor insurance each with its own distinct insurance number. Both companies merge, forming a new company. How should it apply for labor insurance enrollment?
8. Are branch company (factory) employees insured by the head office? Or can the branch companies (factories) insure their employees?
9. After the person in charge of the company (employer) has claimed old-age benefits, whether the person in charge of the insured unit shall be replaced?
10. How should employers insure their employees or withdraw their employees' insurance? Do employees need to be insured during their probation period?
11. Can I participate in labor insurance with an occupational union if I am unemployed?
12. Can I enroll in labor insurance if I turn 65 years old this year?
13. Can I apply for corrections with the Bureau if the company enrolled me in labor insurance late?
14. If an employee in my company is already insured with another company (or occupational union) or already has farmers insurance, do we still need to insure the employee?
15. Do cooperative education students need to participate in labor insurance?
16. How do I participate in labor insurance if I work at a company in China (overseas)?
17. How should we handle labor insurance when we intend to dispatch our employees to serve at our overseas branch companies?
18. Should interns who do not earn a salary be enrolled in labor insurance?
19. Should our company's consultant participate in labor insurance?
20. How should foreign labors apply to participate in labor insurance?
21. Do employers have to be insured under the name of their company?
22. Should the company enroll its commissioned managers into labor insurance? Are commissioned managers the target of compulsory or voluntary enrollment?
23. When will the insurance of a deceased employee be terminated when I forgot to withdraw the employee's insurance?
24. If an employee has resigned but is now working for another unit, will the Bureau automatically withdraw the employee's insurance enrolled by the employee's previous insured unit?
25. If the worker’s position taking or quitting date is on weekend, national holidays, memorial days, Labor Day or the work suspension days declared by the Directorate-General of Personnel Administration, Executive Yuan due to natural disasters (typhoon , extremely heavy rain, etc.), how should the employer arrange the insurance enrollment or withdrawal?
26. If there is a mistake or error in the insurance coverage enrollment and transfer application forms submitted by the insured unit, how should it correct this?
27. Can an insured person who is on sick leave apply for insurance withdrawal?
28. I have already claimed my old-age benefits for labor insurance. If I work again, can I participate in the insurance again?
29. How do you proceed with changing the name, birth dates, or National ID number of an insured person?
30. I was laid off and currently receiving unemployment benefits. Can I continue to participate in labor insurance?
31. Apparently one may claim old-age benefits upon retirement after being insured by the same company for 25 years. If I was laid off, then can the Bureau's insurance seniority and the original company insurance seniority be regarded as the same insured unit seniority? How should the insurance premium be paid? If I find a job in the future, can I continue my insurance with the Bureau?
32. Our employees wish to apply for continuing their insurance during their unpaid parental leave, what are the criteria? How should the insurance premium be paid? When the insured persons resume employment after their parental leave, do they need to notify the Bureau of Labor Insurance?
33. I injured myself at work and my employer dismissed me, thus withdrawing my labor insurance. I am currently receiving treatment. Can I continue to participate in labor insurance? If yes, how much is the insurance premium? How should the insurance premium be paid?
34. Our employees' monthly salary varies, how do we report adjustments to their insurance salary? Do we have to include their overtime pay in the reported insurance salary?
35. How does one report the labor insurance salary of part-time and short-term workers?
36. How should the person in charge report his/her insurance salary?
37. What are the penalties imposed on insured units that fail to comply with regulations, enroll their employees in labor insurance, under-declares employees' insurance salary, or fail to pay their employees' insurance premium?
38. I have been working for 20 years. Why has my insurance seniority not yet reached 20 years?
39. Apparently discontinuing labor insurance for a period nullifies the original insurance seniority, is this true? My labor insurance was discontinued for 2 years, can I repay my insurance premium to continue my labor insurance?
40. If an insured person is transferred within the insured unit, how should the insured unit use the insurance transfer data sheet to enroll or withdraw employees' insurance?
41. I was hospitalized for an injury, is labor insurance premium subsidized?
42. I reported adjustment to my insurance salary in January, why has it not affected the insurance premium for that month? Why is the amount payable by the unit shown on the payment slip more than that listed on the Table of Shared Insurance Premium?
43. When applying for old-age benefits, do insured persons have to submit a table of insurance withdrawal at the same time?
44. An insured person continues to enroll in insurance after being laid off. Thereafter, the insured is hired to a job again and participates in labor insurance with the company. If the insured person is unsure whether one can continue to work within a short period, can the insured person not withdraw from the insurance the person has with the Bureau of Labor Insurance?
45. The new employee has not served the company for more than 3 months. If the company adjusts the employee's salary, how should the insurance salary be adjusted?
46. Whether the person in charge of an insured unit could withdraw from the labor insurance after enrolled?
47.How does an employee claim compensation for damage to his/her rights and interests as a result of his/her employer failing to take out labor (employment) insurance for him/her or to provide the truthful insurance salary of the employee to the Bureau of Labor Insurance?
48. What penalty the insured unit would receive if it infringes the Labor Insurance Act and declares the insurance salary more or less than the actual amount?
49. When foreign companies establish representative or liaison offices within the territory of this country, could the representative and his/her employee enroll in labor insurance?
50. Which type of foreign workers needs to be enrolled in Labor Insurance compulsorily?
51. Which type of foreign workers could enroll in Labor Insurance voluntarily?
52. For foreign servants and caretakers hired by natural person employers, how could they enroll in Labor Insurance?
53. Whether the foreign family servants and caretakers enroll in Labor Insurance with the business units operated by the employers?
54. When should the insured unit enroll its foreign workers in Labor Insurance? If it does not enroll its foreign workers in the insurance, what is the penalty or fine for it?
55. If the employer fails to enroll his/her foreign employees in labor insurance coverage according to Labor Insurance Act and the employees suffer from occupational inquiries, is there any penalty or fine for it?
56. How to enroll the employed foreign workers in labor insurance coverage? How to fill the forms for insurance coverage enrollment?
57. There are many types of foreign labor, what documents shall be provided when enrolling in labor insurance?
58. How should the foreign labor apply to participate in labor insurance coverage if he/she is unable to obtain proof documents on the date he/she arrives at his/her post?
59. What condition could the foreign labor transfer his/her labor insurance coverage?
60. Whether could the insurance coverage years for foreign labor be combined?
61. What to do when the basic information for the foreign labor is modified or in error?
62. When the foreign labor quit the job, whether the insured unit should report and declare the withdrawal from labor insurance coverage?
Premium
1. Paying my labor insurance premium at the bank is time-consuming. Are there any other alternative, more convenient ways of making my payment?
2. May the insured person belonging to a general insured unit apply for reissuing proof of payment to the Bureau?
3. Will payment slips and receipts be mail out to the insured units if premium direct deduction with a financial institution has been setup?
4. Whether should a receipt be issued by an insured unit which deducts or collect insurance premium paid and shouldered by the insured person?
5. If the deduction fails due to insufficient funds in the account after premium direct deduction has been setup, what should the insured unit do?
6. How do you apply for reissuance of lost payment receipts?
7. According to regulations, persons who have been laid off but continued to participate in labor insurance must apply for labor insurance premium direct deduction. Why did they not receive payment receipts from the Bureau every month?
8. What do I do when I overpay (or pay twice) my labor insurance premium?
9. I was laid off. I want to continue my enrollment in labor insurance voluntarily, how do I pay the premiums? Will there be any consequences if I fail to pay the premiums on time?
10. How do I request an additional copy of the payment slip if I haven't received it?
11. If my insurance premium is overdue, when will the Bureau of Labor Insurance send a collection notice and/or issue a deadline for the payment?
12. What are the consequences of unpaid insurance premiums?
13. Under what circumstances will the insured unit's labor insurance coverage be terminated by the Bureau of Labor Insurance if there are unpaid insurance premiums?
14. Is it possible to arrange for an installment plan for unpaid premiums? If the installment plan has been arranged, can the payment of benefits be resumed?
15. How are the overdue payment penalties calculated?
16. When do the insured persons and insured units, who participate in labor insurance as members of occupational union or Class A member of fishermen’s association pay for their monthly insurance premium?
17. What should do if insured persons, who participate in labor insurance as members of occupational union or Class A member of fishermen association, fail to pay insurance premium on time?
18. If an insured person belonging to a labor union or fishermen’s association has not paid his/her premium or overdue fine, what are the consequences?
19. Why does the Bureau of Labor Insurance issue collection notices to insured persons belonging to labor unions or fishermen’s associations?
20. How should the payment be made if an insured person belonging to a labor union or fishermen’s association receives a collection notice from the Bureau of Labor Insurance?
21. If an insured person belonging to a labor union or fishermen’s association no longer works in his or her affiliated industry, or has enrolled in Labor Insurance at another insured unit, what should he or she do?
22. An insured unit or insured person belonging to a labor union or fishermen's association has outstanding insurance premium and the Bureau of Labor Insurance has transferred the case to the Administrative Enforcement Agency. If a collection notice is received from the Administrative Enforcement Agency, what should the insured unit or person do?
23. How are the insured person's rights and interests affected when the insured unit fails to pay the premium on time?
24. Recent media reports have revealed that the labor pension fund will experience a loss. Is this true? How did the government respond?
25. Why must the occupational union and fishermen's association submit a photocopy of the labor insurance account passbook, and the Labor Insurance Premium Payment Receipt and Usage Spreadsheet to the Bureau of Labor Insurance for filing purposes? When should these documents be submitted?
26. How to handle the situation for which the insurance premium deducted by insured units is different from what is listed by the Bureau of Labor Insurance on the insurance premium paying-in slip?
27. How should foreign labor’s labor insurance premium be shared?
28. Could the foreign labors apply for the premium refund when he (she) goes back to home country after completed the work contract?
29. Why is the labor insurance premium categorized into two types: ordinary accident and occupational accident insurance premium? How much do employers and employees each have to pay?
30. If I enrolled in insurance in a month comprising 31 days, what is the difference in insurance premium for those enrolled in a 30-day month?
31. What should we do if our company did not receive the payment slip for this month?
33. I have not claimed any labor insurance benefits, can I apply for refund for the labor insurance premium I paid before?
Benefits
Labor Insurance Pension
Maternity Benefits
Injury or Sickness Benefits
Disability Benefits
Old-Age Benefits
Survivor Benefits
Designated Labor Insurance Accounts
Employment Insurance
Underwriting
1. Except participating in Labor Insurance, could foreign workers also enroll in Employment Insurance?
2. I am already covered by Labor Insurance, do I still need to participate in the Employment Insurance?
3. Who should participate in the Employment Insurance Program?
4. The number of employees in our company is fewer than 5. Is the company therefore not required to enroll its employees in the employment insurance program?
5. One of our employees is about to attain 65 years of age, are we required to apply for withdrawal of employment insurance on the employee's behalf?
6. I hold two jobs concurrently, am I required to be enrolled in employment insurance through both employers?
7. How is the monthly insured salary for employment insurance insured persons declared? What are the premium rates and premium sharing ratio of the employer and employee?
8. Are insured units subject to penalties if they fail to enroll their employees in employment insurance in accordance with governing regulations,under-declare the employment insurance insured salary of their employees, or fail to pay the insurance premiums for their employees?
Premium
1. How should the insured unit pay the premium for Employment Insurance?
2. If an insured unit does not participate in labor insurance and only participate in employment insurance, how should the insurance premium be paid?
Benefits
Unemployment Benefits
Early Reemployment Incentives
Vocational Training Living Allowances
Unpaid Parental Leave Allowances
National Health Insurance Premium Subsidies
Designated Employment Insurance Account
Labor Occupational Accident Insurance
Underwriting
1. Who is covered by labor occupational accident insurance?
2. Are those over 65 years old or those that have received labor insurance old-age benefits which are re-employed workers required to apply for labor occupational accident insurance?
3. Who are the compulsory insured for labor occupational accident insurance announced at present?
4. Who are the voluntary insured for labor occupational accident insurance announced at present?
5. Upon the insured in a vocational training institution applies for labor occupational accident insurance, when will the insurance take effect?
6. How do occupational workers (fishermen) who are also employed by registered business units apply for labor occupational accident insurance?
Declaration Method and Insurance Effect
1. How do general units apply their employees for labor occupational accident insurance?
2. When will the insurance coverage become effective for the insured of labor occupational accident insurance and when will it terminate?
Insured Salary
1. What are the maximum and minimum insurance levels for labor occupational accident insurance? What is the difference between labor occupational accident insurance and labor/employment insurance?
2. Are the regulations on adjustment of levels of salary for labor occupational accident insurance different from those for labor/employment insurance?
3. When the employer unit declares that there is a difference between the monthly insured salary of the employee's labor occupational accident insurance and the actual salary, which one shall prevail in terms of applying for receiving the benefits?
Premium
1. What is the share of insurance premiums for labor occupational accident insurance?
2. Is there any difference in regulations on the actual performance fee rate of labor occupational accident insurance?
3. After the labor occupational accident insurance is launched on May 1, 2022, how will the annual actual performance fee rate be implemented?
4. What is the frequency and date of delivery of the labor occupational accident insurance premium payment slip?
5. Are the payment methods of labor occupational accident insurance premiums (excluding special enrollment) and labor insurance premiums the same? What are the methods?
6. If a household migrant workers unit applies for a transfer, will the insurance premiums be deducted quarterly?
7. Will payment slips and receipts be mail out to the household migrant workers units if premium direct deduction with a financial institution has been setup? Will a separate receipt be sent after the payment is successfully deducted?
8. If the deduction fails due to insufficient funds in the account after premium direct deduction has been setup, will a payment slip be sent to the household migrant workers unit for payment?
9. What are the consequences of unpaid insurance premiums?
10. How is the overdue payment penalties calculated?
Penalty
1. What is the penalty for late declaration or omission of declaration of employees' application for labor occupational accident occupational accident insurance?
2. What is the penalty for failure to verify and declare the employees’ insured salary for labor occupational accident occupational accident insurance?
3. What is the penalty for labor occupational accident insurance if the unit refuses to provide inspection data?
4. What is the penalty from labor occupational accident occupational accident insurance for failure to prepare employee roster and attendance and salary information?
5. What is the penalty for failure of the employer to pay the labor occupational accident occupational accident insurance premiums?
6. What are the announcement items of reputational penalties for the Labor Occupational Accident Insurance and Protection Act?
Benefits
Injury or Sickness Benefits (Temporary Disability Benefits)
Permanent Disability Benefits
Survivor Benefits
Medical Care Benefits
Allowance and Subsidy
Care Subsidy
Medical Subsidy after Withdrawing from the Insurance
Occupational Disease Permanent Disability Allowances after Withdrawing from the Insurance
Occupational Disease Death Allowances after Withdrawing from the Insurance
Death Subsidy for Uninsured Occupational Accident Workers
Permanent Disability Subsidy for Uninsured Occupational Accident Workers
Health Examination to Prevent Occupational Disease and Follow-up Health Examination
1. What is a health inspection for occupational sickness prevention?
2. How should I apply for the labor insurance health examination for occupational diseases prevention?
3. What is the health tracking examination for the prevention of occupational disease?
4. How to apply for an occupational disease prevention health tracking examination?
5. Which medical institutions are qualified to perform occupational disease prevention health examination and health tracking examination?
6. What should an insured person pay attention to while going to an approved medical institution to receive the health examination?
Labor Pension
Introduction to New Labor Pension System
1. After the implementation of new labor pension system, does the newly employed labor only could apply to the new system?
2. If a labor chooses to apply to new labor pension system, how should the seniority in old system before selecting new system be handled?
Targets
1. Who are the targets of compulsory contribution in new labor pension system?
2. Who are the targets of voluntary contribution in new labor pension system?
3. Is new labor pension system applicable in cram schools? Do the teachers and staffs in cram schools need to contribute to labor retirement pension?
4. Is Labor Standards Act applicable to private clinics or hospitals? Whether private clinics or hospitals need to contribute labor pension for all of their personnel?
5. Whether the national labors, the foreign spouses and mainland (including Hong Kong, Macao) spouses who do not apply to Labor Standards Act contribute to labor pension for themselves?
6. What is the appointed worker? Whether he/she could contribute to labor pension? If the insured unit does not want to contribute labor pension for him/her, what kind of proof documents should be submitted?
7. Whether the employers only need to contribute to labor pension for the labors who participate in labor insurance?
8. If a labor has retired and claimed old age benefits and then is hired again to a job, whether the employer should contribute labor pension for the employee?
9. Whether a company could contribute pension under new labor pension system for the foreign labors hired by the company?
10. Whether a company could contribute pension for employee in probation period?
11. If a director also has other post within the enterprise unit, whether the company should contribute labor pension for the director?
12. Which people in the public agency could apply to Labor Standards Act? Whether labor pension should be contributed to them?
13. Whether the contracted personnel in public agencies are the targets applicable to Labor Standards Act? Whether labor pension should be contributed under new labor pension system?
14. Whether the temporary personnel in public agencies are applicable to Labor Standards Act? Whether labor retirement pension should be contributed under new labor pension system?
15. Whether the public medical hospitals should contribute labor pension for temporary personnel employed by public medical hospitals?
16. How should the self-employed operators contribute pension?
Open Account and Basic Information Changes
1. Could newly established unit only conduct the labor pension contribution procedure?
2. For business units that are not applicable to Labor Standards Act, how could they apply for Labor Pension Contribution?
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?
4. Under what condition should a collecting unit apply for basic information modification?
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? How much would my employers 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?
The Calculation and Collection of Contribution
1. How is the pension borne by employers calculated?
2. When will the Bureau of Labor Insurance mail out the statement? When should an employer remit the contributions?
3. If a collectible unit has doubts or questions on the amount listed on the payment slip for Labor Pension mailed by the Bureau of Labor Insurance, how should it do?
4. How should one pay for the contribution for labor pension?
5. How should the personal voluntary pension contribution be paid?
6. How should one make Direct Account Deduction?
7. When choosing direct deduction to remit pension contributions, can a worker use 2 different bank accounts to deduct contributions collected by the employer and workers contributions?
8. Why there is overdue penalty for the pension already paid? How does the overdue penalty for Labor Pension calculated? Is there any upper limit?
Pension Claim
1. I am a laborer applicable to new labor pension scheme, when may I claim the new labor pension? Should I apply through my employer?
2. I am retired but have not yet turned 60. Can I first claim my pension from my individual account? If I am unemployed before I turn 60, can I claim my pension in advance?
3. If a laborer already claimed one's pension and is hired again to a job, does the employer need to contribute pension for the laborer? Can the laborer use natural person identity to apply for labor pension contribution online? And when can the laborer claim one's pension again?
4. Who may claim the labor pension of the deceased worker? What are the orders of survivors? Can worker designate a claimant other than survivors to claim the labor pension?
5. How is working seniority calculated? If I have changed job, does my seniority with different companies be combined in calculation? I am on leave without pay for one year, is my seniority still calculated? If my father continues to work after having received the pension, how is his seniority calculated?
6. My pension settled under the old pension system has been transferred to the Bureau of Labor Insurance. Can my working seniority be jointly calculated? If only half of my pension settlement was transferred, can my working seniority be jointly calculated and halved? When can I claim monthly pension?
7. I am under the age of 60, holding a severe or very severe physical/mental disability manual/certificate, and I have lost the ability to work. Can I claim my pension ahead of schedule?
8. I am an insured person under the labor insurance or the national pension insurance scheme, holding a severe or very severe physical/mental disability manual/certificate, and I have lost the ability to work. Can I first claim the labor pension and then apply for the disability benefit of the labor insurance or the disability pension payment of the national pension insurance?
9. What documents should the dependent of a deceased labor or the designated person for claiming the pension in the will of the deceased labor prepare for claiming the pension?
10. In the event of a worker’s death, is there a time limit within which his or her surviving family members or claimants designated in the worker’s will must apply in order to receive the pension benefits?
11. What are the tax related regulations for new labor pension system?
12. Whether the pensions received by the dependent or designated applicant of the deceased worker subject to inheritance tax?
13. If a labor has a debt issue, can the creditor detent the pension in the worker’s personal account?
Labor Pension Designated Account Inquiring
1. How do I know that my employer contribute labor pension on time? How to inquire the current balance in my individual pension account?
2. When could one inquire the individual pension account data for current month?
3. How to apply for Labor Protection Card? What banks should I contact? Should I pay any fee for it? Can I apply for multiple Labor Protection Cards? If the Labor Protection Card is lost accidentally, how to handle it?
4. How do I apply for a Chunghwa bank card to enquire for labor pension and labor insurance information? Do I need to pay any fees for the card? Can I simultaneously apply for labor protection card and Chunghwa bank card enquiring services?
5. What content could one inquire through Labor Protection Card and Chunghwa bank card?
6. Now that we are in the Information Age, why is there no voice inquiry service for labor pension?
Profit Distribution
1. How is the amount of gains distributed to an individual labor pension account calculated? When will the gains obtained from operating the fund be distributed? How can a laborer inquire about the gains distributed to one's account? What happens if a loss is generated from operating the fund? Will it influence my pension (principal)?
2. What is the guaranteed gain rate? How is it calculated? How do you enquire the guaranteed gain rate announced by the Bureau of Labor Funds, Ministry of Labor?
Annuity Insurance
1. What are the conditions needed by a business unit to apply annuity insurance?
2. If a labor is concurrently hired by more than 2 employers, Can the labor concurrently contribute to individual pension account and Annuity Insurance?
3. If a labor is working in a business unit that is using annuity insurance and he/she does not choose or select no to participate in annuity insurance, how should the employer do?
4. Whether it is different for the contribution rules between annuity insurance system and individual account system?
Last Update：
2024-01-24
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