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.
Switching does not automatically erase old service
Qualifying old-system service accumulated before the 2005 transition can remain reserved after the worker elects the new system.
New contributions then build the individual account
After the switch, the employer contributes under the new system for future service.
Reserved old service remains tied to the original employer rules
The liability for reserved old-system service remains governed by the Labor Standards Act and the original enterprise relationship.
Certain agreed settlements are possible
Current rules provide mechanisms in certain cases for an employer and worker to settle reserved old-service amounts and transfer them into the individual account.
Primary / official sources
Applicable rules can depend on employment date, worker status, same-employer service, and historical elections. Use official determinations for individual disputes.