Yes, the employer still has to contribute to labor pension for you. When you retire, what you claim from the BLI is Labor Insurance Old-Age Benefits , not Labor Pension. Labor Insurance old-age benefits and the new labor pension system are two different systems, for a double layer of protection. As long as the labor is Taiwanese citizen; foreign spouse; spouse from mainland, Hong Kong, or Macau; and permanent resident foreigners could apply to Labor Standards Act, even though the labor has retired and claimed old age benefits, but if he/she is hired again to a job, the employer should contribute labor pension for the employee according to regulations.
Note: Insured persons who are still employed in a job cannot claim Labor Insurance Old-Age benefits even if they fulfill the criteria regarding age and seniority; they must leave the position and withdrawal from their insurance before being eligible for Old-Age Benefits.