22. How can a part-time and short-term employee make pension contributions?
- Part-time employee refers to employees who are appointed by their employer to work at a certain time (for example working 4 days per month regularly) and these employees 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 Monthly Contribution Classification of Labor Pension. For example, some part-time employees work for 1 day per week, or 4 total days a month, their daily wage is NT$1,000, and their total monthly wage income is NT$4,000. Therefore, their monthly wage should be NT$4,500 and these workers should be remarked as part-time employees, so the pension the employer should contribute is NT$270 [4,500×6% (assumed employer contribution rate)].Please don't use NT$4,500 to report 1 day contribution for a week which will make only 4 day contribution for the whole month, because using this way the pension for the whole month will be only NT$36 [4,500÷30×4 day ×6% (assumed employer contribution rate)], it will greatly impact the pension right and interests of the labor.
- Short-term employee refers to the employee who is not employed for a whole month (for example: someone reports to one's job on September 1 and quits the job on September 6). The employer shall report pension contributions after such a worker reports for duty and apply for termination after such a worker leaves office. The employer shall multiply this worker's daily wages by 30 days as the monthly wages and refer to the Monthly Contribution Classification of Labor Pension to find out the contribution amount. For example: An employee reported for work on September 1 and left the office on September 6 and the daily wage for the person is NT$1,000 (Converted to a monthly wage of so its reportable collectible wage is NT$30,300), if we assume the employer contribution rate is 6%, then the pension contribution by the unit for the person is NT$364 [NT$30,300÷30×6×6.0%(assumed employer contribution rate)].