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.
Employer contribution is at least 6%
For workers under the new system, the employer must contribute at least 6% of monthly wages to the worker's individual retirement account.
Workers can voluntarily contribute too
A worker may add voluntary contributions up to 6% of monthly wages, with current tax treatment applying to voluntary contributions.
The account belongs to the worker
The portable individual account remains with the worker after changing employers, and future employers continue required contributions.
There is a statutory minimum-return guarantee at withdrawal
Actual fund returns are allocated to the account. At lawful withdrawal, cumulative returns cannot be below the statutory two-year bank time-deposit benchmark, with any shortfall covered by the Treasury.
Primary / official sources
Applicable rules can depend on employment date, worker status, same-employer service, and historical elections. Use official determinations for individual disputes.