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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
Insured Salary of Labor Occupational Accident Insurance
Labors Insurance, Employment Insurance and Labor Occupational Accident Insurance Premium
Coverage by Labor Pension
Contribution and Allocation of Worker's Individual Pension Account
Employee
How to Apply for Insurance Benefit?
How to Apply for the Other Labor Protection-related Allowances and Subsidies of the Labor Occupational Accident Insurance and Protection Act?
Application for Labor Pension
FAQ
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：
2018-11-10
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