The old/new system distinction belongs to Labor Pension—not Labor Insurance.
A guide to Labor Insurance vs Labor Pension, old/new pension systems, the old 45-base formula, the new 6% individual account, age-60 claims, and the 2026 pure-old-system update.
Three common retirement concepts
Pure old-system workers can voluntarily contribute from July 17, 2026
They remain old-system workers, and this does not create a new-system 6% employer obligation. Eligible voluntarily contributing workers may also agree with the employer on early settlement into the individual account.
Identify the system before calculating retirement money
Does Taiwan Labor Insurance Have an Old and New System? Not in the Same Way as Labor Pension
Labor Insurance is social insurance and does not have old/new systems like Labor Pension. The 2009 pension reform instead created different old-age benefit options for some workers with earlier coverage.
Read more →Taiwan Labor Pension Old vs New System: Account, Portability, Service Years, and Payment
The old system centers on service with the same employer and employer retirement reserves; the new system uses a portable individual account.
Read more →How to Know Whether You Are in Taiwan's New or Old Labor Pension System
For most Taiwan-national employees, July 1, 2005 is the key date, but other worker categories can have different statutory transition dates.
Read more →Taiwan Old Labor Pension: Retirement Conditions and the 45-Base Formula
The old system has three main voluntary retirement conditions and a formula of two bases per year for the first 15 years, then one base per year, capped at 45 bases.
Read more →Taiwan New Labor Pension: Employer 6%, Voluntary 6%, Portable Individual Account
Under the new system, employers contribute at least 6% of wages, workers may voluntarily contribute up to 6%, and the individual account is portable.
Read more →When Can You Claim Taiwan's New Labor Pension? Age 60 and the 15-Year Threshold
New-system Labor Pension is generally claimable at age 60. Workers with at least 15 years of contributions may choose monthly or lump-sum benefits.
Read more →Switching from Old to New Labor Pension: What Happens to Reserved Old-System Service?
Qualifying old-system service can remain reserved after switching to the new system, so old and new portions may need separate treatment later.
Read more →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.
Read more →Use BLI e-service to check insurance history and the Labor Pension account
A separate tutorial explains mobile login, insurance records, pension account details, and retirement estimates.
