🏛️ Labor Insurance & Pension

2026 Update for Pure Old-System Workers: Voluntary Contributions and Agreed Early Settlement

From July 17, 2026, pure old-system workers may voluntarily contribute to an individual account, with an additional agreed early-settlement option for eligible workers.

SourcesTaiwan MOL / BLI official sources
Checked2026-08-16
ScopeSystem education · not case-specific legal determination
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.
First distinction: Labor Insurance old-age benefits, old-system Labor Pension, and the new-system individual account are different systems with different rules.

The worker remains a pure old-system worker

From July 17, 2026, pure old-system workers may voluntarily contribute to an individual account, but the change does not convert them to the new system or create a new-system employer 6% obligation.

Voluntary contributions create an individual account balance

After the worker expresses the intent and the employer reports it to BLI, voluntary contributions can accumulate in the Labor Pension individual account and receive fund returns.

Eligible workers may agree on early settlement

A pure old-system worker who is voluntarily contributing and already meets old-system retirement conditions may agree with the employer to settle old-system retirement benefits while the employment contract continues.

The settled amount is transferred to the individual account

An approved early-settlement amount is transferred into the BLI Labor Pension account; subsequent old-system service while employment continues remains subject to applicable rules.

Applicable rules can depend on employment date, worker status, same-employer service, and historical elections. Use official determinations for individual disputes.