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?
Foreign spouses and mainland (including Hong Kong, Macao) spouses holding one of the following identities should contribute labor pension as follows:
- Workers who fall under the Labor Standards Act: They are targets of compulsory contribution according to the Labor Pension Act. Employers must contribute labor pension for such workers in order for them to voluntarily contribute labor pension totaling to within 6% of their monthly wage. However the employers' contribution rate is limited to 6% and above while the laborer's contribution rate is limited to below or equal to 6%.
- Workers who are not applicable to the Labor Standards Act or commissioned workers: They are targets of voluntary contribution according to the Labor Pension Act. Employer contribution and personal voluntary contribution are both allowed at no specific sequence. Either employers or affiliated unit can proactively contribute labor pension for such workers or such workers can voluntarily contribute labor pension. However, both employer contribution and personal voluntary contribution rates may not exceed 6%.
- Employers who actually render the work: Employers may personally voluntarily contribute a rate below or equal to 6%, and their business unit may not contribute labor pension for them.
- Self-employed operators: They may contribute voluntarily at a rate below or equal to 6%.