2. For business units that are not applicable to Labor Standards Act, how could they apply for Labor Pension Contribution?
- For business units that are not applicable to Labor Standards Act and wish to voluntarily contribute to Labor Pension, the procedures are as follows:
(1) For units that already participated in Labor Insurance or Employment Insurance, they do not need to conduct contribution unit account opening procedure, the units should prepare a letter explaning that they are not applicable to Labor Standards Act but wish to voluntarily contribute to Labor Pension and file “Labor Pension Contribution Application Form” and fill out the information in identity fields, the Bureau of Labor Insurance will directly transfer the units to Labor Pension Contribution units.
(2) For units that have not participated in Labor Insurance or Employment Insurance, they should prepare a letter explaining their wishes to participate in Labor Pension and then file "Labor Pension Contribution Unit Application Form” and “Labor Pension Contribution Application Form” at the same time to conduct the account opening for Labor Pension Contribution unit and voluntary pension contribution procedure.
- When the units that are not applicable to Labor Standards Act and contribute to Labor Pension, employer voluntary contribution for his/her employees or personal voluntary contribution are all permitted. However, the employer’s contribution rate is limited to be equal or lower than 6% and personal voluntary rate also should be equal or lower than 6%.