Prepared by A-J | Author brand: 盡職生活｜阿J的普通人理財筆記
About the author/site · Vocus @WUCJ ↗ · Editorial policy
Page version: 2026-08-16 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
About the author/site · Vocus @WUCJ ↗ · Editorial policy
Page version: 2026-08-16 | Official or primary sources are preferred for material rules and figures. AI may assist structure, translation, and code, but is not used as the sole factual source.
First distinction: Labor Insurance old-age benefits, old-system Labor Pension, and the new-system individual account are different systems with different rules.
New hires after July 1, 2005 generally use the new system
For Taiwan-national workers, those newly employed after the new Labor Pension system began generally fall under the new system.
Workers already with the same employer before July 2005 may have had a choice
Those already employed by the same enterprise during the transition period could have selected the new or old system under the statutory rules.
Switching to new does not automatically erase old service
Qualifying old-system service accrued before the switch can remain reserved even after new-system contributions begin.
When uncertain, check employer and official records
Ask the employer about the historical election and use BLI online services to review new-system account contribution records. Transition dates differ for some non-Taiwan-national categories.
Primary / official sources
Applicable rules can depend on employment date, worker status, same-employer service, and historical elections. Use official determinations for individual disputes.