1. How is the pension borne by employers calculated?
- Calculation Principle: The statement of pension contribution is made monthly. Pension contribution should be made from the date a labor 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.
- Calculation formula:
(1) Full month Pension Contribution＝ Monthly Contribution Wage× Contribution Rate（Using dollar as unit and round off below NT$0.5 and 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$0.5 and round up above NT$0.5.）