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.
Three common voluntary-retirement conditions
Under the Labor Standards Act, voluntary retirement can generally be available after 15 years with the same enterprise and age 55, after 25 years of service, or after 10 years and age 60.
Two bases per year for the first 15 years
The old-system formula grants two retirement bases for each year of service through the first 15 years, then one base for each additional year.
Maximum of 45 bases
The total old-system benefit is capped at 45 bases under the statutory formula.
One base is not Labor Insurance salary
A retirement base is one month of average wage at approved retirement, which is different from Labor Insurance insured salary.
Primary / official sources
Applicable rules can depend on employment date, worker status, same-employer service, and historical elections. Use official determinations for individual disputes.