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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?

  1. Yes, you can complete the form. You can complete the monthly contribution wage column according to the amount listed in the Table of Monthly Contribution Classification of Labor Pension, irrespective of whether your contribution wage is in the highest (NT$45,800) or lowest (NT$11,100) grade category. Alternatively, you can specify your wage according to your actual total salary, and the Bureau of Labor Insurance will automatically classify your wage according to the grades for labor insurance and labor pension.
  2. Part-time employees are in fact are under employment status for a whole month. Hence, the pension contribution shall be made monthly based on the total monthly wages and with reference to the Table of Monthly Contribution Classification of Labor Pension. Currently, there are eight grades for a monthly contribution wage of less than NT$11,100, namely, NT$1,500, NT$3,000, NT$4,500, NT$6,000, NT$7,500, NT$8,700, NT$9,900, and NT$11,100. Part-time or short-term employees whose total monthly wage is NT$11,100 or less should contribute a whole month of labor pension and specify that they are "part-time employee" on the pension contribution form.
Last Update:2019-08-06