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 citizens, foreign spouses, spouses from Mainland China, Hong Kong, or Macau, foreign nationals who have obtained permanent residence, foreign professionals, and foreign specialist professionals are subject 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.