As Taiwan transitions to an aging society, the structure of the labor force is gradually evolving. An increasing number of retirees are choosing to rejoin the workforce, not only to secure an income but also to maintain a regular lifestyle and foster social engagement. The regulations require employers to continue contributing to labor pensions for re-employed retirees, ensuring the financial stability of senior employees.
The Ministry of Labor (MOL) reminds employers that, for workers covered by the Labor Standards Act, employers are legally required to contribute at least 6% of each worker’s monthly wage to their individual labor pension accounts, which are managed by the Bureau of Labor Insurance (BLI). Thus, if a retiree is re-employed by a business that is covered under the Labor Standards Act, the employer is required to continue contributing to the worker’s labor pension, regardless of whether the worker has previously withdrawn funds from their personal pension account, to protect workers’ rights and to avoid penalties.
The MOL further explains that workers who have already withdrawn their labor pension but are still employed can check their ongoing pension contributions and annual returns through various channels to understand their rights for reset pensions. These channels include the
BLI’s e-Service System, ATMs of issuing banks using a Labor Protection Card or a postal debit card, or by visiting a BLI office in person. Workers have the right to claim reset pensions without a time limit; however, there must be at least a one-year interval between withdrawals. For instance, if a worker claims their pension on October 15, 2024, they can apply for another pension withdrawal for subsequent contributions only after October 15, 2025. Alternatively, they can choose to accrue several years of contributions before claiming again. In the first half of 2025, there were over 16,000 cases of reset pension withdrawals. The average reset pension accrual period was two years, with an average withdrawal amount of nearly NT$80,000 for each case.
Retirement is not the end of a career; rather, it marks the start of a new chapter in life. The New Labor Pension System continues to protect workers not only throughout their careers but also during their post-retirement, re-employment journey, allowing them to embrace their second life with greater peace of mind and financial stability.