Abstract
Taiwan, similar to Japan, is regarded as one of the jurisdictions in Asia Pacific region where it is difficult for employers to unilaterally terminate employment. However, in Taiwan, there is no lifetime employment and in general the labor mobility is high. From the legal perspective, there are also several noteworthy aspects which differentiate Taiwan’s employment practice from Japan’s. That is, in Taiwan: (1) there are clear statutory grounds for employers’ unilateral employment termination. Though these statutory grounds are not easy to meet, they provide a degree of predictability for employers who intend to proceed with employment termination; (2) there is statutory severance which reduces uncertainty and disputes regarding monetary compensation claimed by employees when they are terminated; and (3) there are clear statutory retirement allowances (a.k.a. pensions in Taiwan) which will be made to the employees in one lump sum (for employees under the Old or New Pension Scheme) or monthly installments (for employee under the New Pension Scheme) when the employees meet certain statutory retirement thresholds. In this paper, we present a brief introduction to employment termination and severance payment systems in Taiwan from a legal perspective for your reference.
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- 1.
Naohiro Yashiro, “Severance Payment and the Labor Mobility in Japan (Preliminary version),” February 22, 2016, p. 2 and 11.
- 2.
Naohiro Yashiro, ibid., p. 6.
- 3.
Tatsuo Hatta, slides “Why did Japan lose in the IT Competition to Taiwan?-The Yoke of Employment Regulation,” February 22, 2016, pp. 1–7.
- 4.
Naohiro Yashiro, ibid., pp. 8–10.
- 5.
Most Taiwanese employees, following the Chinese culture/tradition, do not think they are expected to serve only one employer during their lifetime. They are expected to work for whichever employer offers good employment terms and conditions, and are even encouraged starting their own businesses. Switching employers are thus common and even admired.
- 6.
Japan’s lifetime employment was said to be based on employer paternalism . However, this view has gradually declined, and the general consensus is now that these practices are rational devices for human capital formation within a firm. Argued that on-the-job training is an important device to produce multi-skilled workers in firms honoring a long-term job commitment between the firm and its employee. See Naohiro Yashiro, ibid., pp. 1–2.
In contrast, in Taiwan, this kind of continual on-the-job training and long-term job commitment is not common. The situation causes a significant portion of employees to regularly change their jobs when they are tired of the current jobs.
- 7.
Please refer to the Appendix 1.
- 8.
Please refer to the Appendix 2.
- 9.
According to Article 15 of the LSA, “In the case of a specific fixed term contract for a term of more than 3 years, a worker may, upon expiration of a 3-year period, terminate the contract by giving the employer notice 30 days in advance.
In the case of a worker terminating a non-fixed term contract , the provisions of Paragraph 1 of Article 16 pertaining to the prescribed time limit for serving an advance notice on an employer shall apply mutatis mutandis.”
- 10.
According Article 14 of the LSA, in case any of the six statutory situations occur, employees can terminate their employment forthwith without serving the advance notice but can claim the severance. As cases relating to the Article 14 are rare and do not relate to the labor mobility addressed in this paper, we will not discuss them in detail.
The six situations include:
-
1.
Where the employer makes any false indication of intent at the time of signing the labor contract in a manner which misleads the worker likely to cause him or her damage.
-
2.
Where the employer or a family member or agent of the employer commits a violent act against or grossly insults the worker.
-
3.
Where the work specified in the contract is likely to be injurious to the worker’s health, and the worker has requested his or her employer to rectify but in vain.
-
4.
The employer, an agent of the employer, or other worker suffers from a noted contagious disease that is likely to infect fellow workers and seriously endanger their health.
-
5.
Where the employer fails to pay for work in accordance with the labor contract or to give sufficient work to a worker who is paid on a piecework basis.
-
6.
Where the employer breaches the labor contract or labor laws or regulations in a manner likely to adversely affect the rights and interests of the worker.
-
1.
- 11.
According to Article 53 of the LSA, “a worker may apply for voluntary retirement under any of the following conditions:
-
1.
Where the worker attains the age of 55 and has worked for 15 years or more.
-
2.
Where the worker has worked for 25 years for more.
-
3.
Where the worker attains the age of 60 and has worked for 10 years or more.”
-
1.
- 12.
According to Article 54 of the LSA, “An employer shall not force a worker to retire unless any of the following situations has occurred:
-
1.
Where the worker attains the age of 65.
-
2.
Where the worker is incompetent at work due to mental handicap or physical disability.
A business entity may request the central competent authority to adjust the age prescribed in Subparagraph 1 of the preceding paragraph if the specific job entails risk, requires substantial physical strength or is otherwise of a special nature; provided, however, that the age shall not be reduced below 55.”
-
1.
- 13.
According to Article 24 of the LPA, an employee who is sixty (60) years or older and whose seniority exceeds fifteen (15) years, shall claim for monthly pension payment. However, an employee whose seniority is less than 15 years shall claim for lump-sum payment of retirement .
Seniority referred to in the preceding paragraph shall be calculated based upon the period of which the contributions to the pension have been made. If the seniority of an employee is interrupted, both his/her seniority before and after the interruption shall be combined in calculation.
- 14.
Please note, according to Article 13 of the LSA, the employer could not terminate employees under the maternity leave or are receiving medical treatment for their occupational injuries, “unless the employer cannot continue operating the business due to an act of God, catastrophe or other force majeure and a prior approval has been obtained from the competent authorities.” As this kind of exceptional situation is not common, we do not address in detail here.
- 15.
Alternatively, the employee may choose not to be reinstated but quote Article 14 (6) (“Where the employer breaches the labor contract or labor laws or regulations in a manner likely to adversely affect the rights and interests of the worker.”) to terminate the employment contract , and claim to be compensated with (1) statutory severance; and (2) salary for the period of the illegal termination period. However, this type of claim is rare in practice.
- 16.
However, foreign employees in Taiwan had been barred from participating in the New Pension Scheme ; rather, their pensions accrue and are calculated only under the Old Pension Scheme . Therefore, an employer has to be aware that it may have to pay a comparatively sizeable pension to its foreign employees once they reach retirement age. However, this potential liability may not be often encountered in practice because a foreign employee rarely works in Taiwan long enough to retire.
The exceptions for foreign employees to participate in the New Pension Scheme comes from a recent January 17, 2014 amendment to the LPA (cf. Article 7) where a foreign employee who is married to a Taiwan national may apply to the New Pension Scheme. On November 22, 2017, in order to solicit more foreign talents, a new law called “Act for the Recruitment and Employment of Foreign Professional Talent” was promulgated which further permits the “foreign professional talents” hired for handling the professional works and having become permanent residents to be eligible for the New Pension Scheme (cf. Article 11).
- 17.
See note of Table 3.2.
- 18.
- 19.
According to Article 24 of the LPA, an employee who is sixty (60) years or older and whose seniority exceeds fifteen (15) years, shall claim for monthly pension payment. However, an employee whose seniority is less than fifteen years shall claim for lump-sum payment of retirement .
Seniority referred to in the preceding paragraph shall be calculated based upon the period of which the contributions to the pension have been made. If the seniority of an employee is interrupted, both his/her seniority before and after the interruption shall be combined in calculation.”
References
Hatta, T. (2016). Slides: Why did Japan lose in the IT competition to Taiwan? The Yoke of Employment Regulation (pp. 1–7).
Yashiro, N. (2016). Severance payment and the labor mobility in Japan (preliminary version).
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Appendices
Appendix 1: An Excerpt of the Labor Standards Act (Provisions Related to Employment Termination , Severance and Pension)
Enacted and promulgated on July 30, 1984.
Lastly amended and promulgated on December 21, 2016.
Original context in Chinese | English translation |
---|---|
第1條 | Article 1 |
為規定勞動條件最低標準,保障勞工權益,加強勞雇關係,促進社會與經濟發展,特制定本法;本法未規定者,適用其他法律之規定。 | The act is enacted to provide minimum standards for working conditions, protect workers’ rights and interests, strengthen worker-employer relationships and promote social and economic development. Matters not provided for herein shall be governed by other laws. |
雇主與勞工所訂勞動條件,不得低於本法所定之最低標準。 | Terms and conditions agreed between an employer and a worker shall not be below the minimum standards provided herein. |
第2條 | Article 2 |
本法用辭定義如左: | The terms used in the act shall be defined as follows: |
一、勞工:謂受雇主僱用從事工作獲致工資者。 | 1. Worker means a person who is hired by an employer to work for wages. |
二、雇主:謂僱用勞工之事業主、事業經營之負責人或代表事業主處理有關勞工事務之人。 | 2. Employer means a business owner which hires workers, the responsible person of business operations, or a person who represents a business owner in handling labor matters. |
三、工資:謂勞工因工作而獲得之報酬;包括工資、薪金及按計時、計日、計月、計件以現金或實物等方式給付之獎金、津貼及其他任何名義之經常性給與均屬之。 | 3. Wage means the remuneration which a worker receives for his or her work, including wages, salaries, and bonuses, allowances and any other regular payments regardless of the name which may be computed on an hourly, daily, monthly and piecework basis, whether payable in cash or in kind. |
四、平均工資:謂計算事由發生之當日前六個月內所得工資總額除以該期間之總日數所得之金額。工作未滿六個月者,謂工作期間所得工資總額除以工作期間之總日數所得之金額。工資按工作日數、時數或論件計算者,其依上述方式計算之平均工資,如少於該期內工資總額除以實際工作日數所得金額百分之六十者,以百分之六十計。 | 4. Average wage means the total wages obtained for the 6 months preceding the day on which an event requiring that a computation be made occurs, divided by the total number of days in that period. In the case of work less than 6 months, the term “average wage” means the total wages obtained for the work period divided by the total number of days in that period. In the case of wages which are computed on a daily, hourly, or piecework basis, if the average wage computed according to the preceding formula is less than 60% of by the quotient of the total wages obtained for the particular period and the actual number of work days, the average wage in this case shall be 60%. |
五、事業單位:謂適用本法各業僱用勞工從事工作之機構。 | 5. Business entity means an institution engaging in any of the businesses or industries that are governed by the act, which employs workers to do work. |
六、勞動契約:謂約定勞雇關係之契約。 | 6. Labor contract means a contract that establishes a worker-employer relationship. |
第9條 | Article 9 |
勞動契約,分為定期契約及不定期契約。臨時性、短期性、季節性及特定性工作得為定期契約;有繼續性工作應為不定期契約。 | Labor contracts may be divided into two categories: Fixed term contracts and non-fixed term contracts. A contract for temporary, short-term, seasonal or specific work may be made as a fixed term contract ; a contract for continuous work shall be a non-fixed term contract . |
定期契約屆滿後,有左列情形之一者,視為不定期契約: | In any one of the following situations, a fixed term contract shall be deemed a non-fixed term upon expiration: |
一、勞工繼續工作而雇主不即表示反對意思者。 | 1. Where an employer raises no immediate objection when a worker continues his or her work. |
二、雖經另訂新約,惟其前後勞動契約之工作期間超過九十日,前後契約間斷期間未超過三十日者。 | 2. Where, despite the execution of a new contract, the prior contract and the new one together cover a work period of more than 90 days and not are more than 30 days apart. |
前項規定於特定性或季節性之定期工作不適用之。 | The preceding paragraph shall not apply to a fixed term contract for specific or seasonal work. |
第10條 | Article 10 |
定期契約屆滿後或不定期契約因故停止履行後,未滿三個月而訂定新約或繼續履行原約時,勞工前後工作年資,應合併計算。 | If a new contract is executed, or an existing contract continues to be performed, within less than 3 months after the expiration of a fixed term contract or the termination of performance of a non-fixed term contract for cause, the previous and subsequent years of service shall be combined for computational purposes. |
第11條 | Article 11 |
非有左列情事之一者,雇主不得預告勞工終止勞動契約: | No employer shall, by advance notice to a worker, terminate a labor contract unless one of the following situation arises: |
一、歇業或轉讓時。 | 1. Where the employers’ business is suspended or transferred. |
二、虧損或業務緊縮時。 | 2. Where the employer experiences operating losses or business contraction. |
三、不可抗力暫停工作在一個月以上時。 | 3. Where force majeure necessitates a suspension of business for at least one month. |
四、業務性質變更,有減少勞工之必要,又無適當工作可供安置時。 | 4. Where a change of the nature of business necessitates a reduction of workforce with no appropriate placement available. |
五、勞工對於所擔任之工作確不能勝任時。 | 5. Where a particular worker is clearly not able to satisfactorily perform the duties required of the position held. |
第12條 | Article 12 |
勞工有左列情形之一者,雇主得不經預告終止契約: | In any of the following situations, an employer may terminate a contract with a worker without advance notice: |
一、於訂立勞動契約時為虛偽意思表示,使雇主誤信而有受損害之虞者。 | 1. Where the worker makes any false indication of intent at the time of signing of the labor contract in a manner which misleads his or her employer likely to cause it damage. |
二、對於雇主、雇主家屬、雇主代理人或其他共同工作之勞工,實施暴行或有重大侮辱之行為者。 | 2. Where the worker commits a violent act against or grossly insults the employer, a family member or agent of the employer, or a fellow worker. |
三、受有期徒刑以上刑之宣告確定,而未諭知緩刑或未准易科罰金者。 | 3. Where a worker has been sentenced to imprisonment or above in a final and conclusive judgment, and is not granted a suspended sentence or permitted to commute the sentence to payment of a fine. |
四、違反勞動契約或工作規則,情節重大者。 | 4. Where the worker is in material breach of the labor contract or of work rules. |
五、故意損耗機器、工具、原料、產品,或其他雇主所有物品,或故意洩漏雇主技術上、營業上之秘密,致雇主受有損害者。 | 5. Where the worker deliberately damages or wastes any machinery, tool, raw material, product or other property of the employer or deliberately discloses any technical or trade secrets of the employer thereby causing damage to the employer. |
六、無正當理由繼續曠工三日,或一個月內曠工達六日者。 | 6. Where the worker is, without good cause, absent from work for three consecutive days, or for a total of 6 days in any month. |
雇主依前項第一款、第二款及第四款至第六款規定終止契約者,應自知悉其情形之日起,三十日內為之。 | Where an employer desires to terminate a labor contract pursuant to subparagraphs 1 and 2 and subparagraphs 4 to 6 of the preceding paragraph, it shall do so within 30 days from the date it becomes aware of the particular situation. |
第14條 | Article 14 |
有下列情形之一者,勞工得不經預告終止契約: | A worker may terminate a contract without giving advance notice in any of the following situations: |
一、雇主於訂立勞動契約時為虛偽之意思表示,使勞工誤信而有受損害之虞者。 | 1. Where the employer makes any false indication of intent at the time of signing the labor contract in a manner which misleads the worker likely to cause him or her damage. |
二、雇主、雇主家屬、雇主代理人對於勞工,實施暴行或有重大侮辱之行為者。 | 2. Where the employer or a family member or agent of the employer commits a violent act against or grossly insults the worker. |
三、契約所訂之工作,對於勞工健康有危害之虞,經通知雇主改善而無效果者。 | 3. Where the work specified in the contract is likely to be injurious to the worker’s health, and the worker has requested his or her employer to rectify but in vain. |
四、雇主、雇主代理人或其他勞工患有法定傳染病,對共同工作之勞工有傳染之虞,且重大危害其健康者。 | 4. The employer, an agent of the employer, or other worker suffers from a noted contagious disease that is likely to infect fellow workers and seriously endanger their health. |
五、雇主不依勞動契約給付工作報酬,或對於按件計酬之勞工不供給充分之工作者。 | 5. Where the employer fails to pay for work in accordance with the labor contract or to give sufficient work to a worker who is paid on a piecework basis. |
六、雇主違反勞動契約或勞工法令,致有損害勞工權益之虞者。 | 6. Where the employer breaches the labor contract or labor laws or regulations in a manner likely to adversely affect the rights and interests of the worker. |
勞工依前項第一款、第六款規定終止契約者,應自知悉其情形之日起,三十日內為之。但雇主有前項第六款所定情形者,勞工得於知悉損害結果之日起,三十日內為之。 | If a worker intends to terminate the contract in accordance with subparagraph 1 or 6 of the preceding paragraph, he or she shall do so within 30 days of the date he or she becomes aware of the situation. However, the worker may do so within 30 days of the date of he or she becomes aware of the result of damage in the event an employer falls under any of the circumstances specified in subparagraph 6. |
有第一項第二款或第四款情形,雇主已將該代理人間之契約終止,或患有法定傳染病者依衛生法規已接受治療時,勞工不得終止契約。 | A worker shall not terminate the contract under any of the circumstances specified in subparagraph 2 or 4 of paragraph 1 if the employer has terminated the agency contract, or if the party suffering from a noted contagious disease has received treatment in accordance with health laws and regulations. |
第十七條規定於本條終止契約準用之。 | The provisions of article 17 shall apply, mutatis mutandis, to the termination of contract under this article. |
第15條 | Article 15 |
特定性定期契約期限逾三年者,於屆滿三年後,勞工得終止契約。但應於三十日前預告雇主。 | In the case of a specific fixed term contract for a term of more than 3 years, a worker may, upon expiration of a three-year period, terminate the contract by giving the employer notice 30 days in advance. |
不定期契約,勞工終止契約時,應準用第十六條第一項規定期間預告雇主。 | In the case of a worker terminating a non-fixed term contract, the provisions of paragraph 1 of article 16 pertaining to the prescribed time limit for serving an advance notice on an employer shall apply mutatis mutandis. |
第16條 | Article 16 |
雇主依第十一條或第十三條但書規定終止勞動契約者,其預告期間依左列各款之規定: | Where an employer terminates a labor contract pursuant to article 11 or the proviso of article 13, the provisions set forth below shall govern the period of advance notice: |
一、繼續工作三個月以上一年未滿者,於十日前預告之。 | 1. Where a worker has worked continuously for 3 months or more but less than one year, notice shall be given 10 days in advance. |
二、繼續工作一年以上三年未滿者,於二十日前預告之。 | 2. Where a worker has worked continuously for one year or more but less than 3 years, notice shall be given 20 days in advance. |
三、繼續工作三年以上者,於三十日前預告之。 | 3. Where a worker has worked continuously for 3 years or more, notice shall be given 30 days in advance. |
勞工於接到前項預告後,為另謀工作得於工作時間請假外出。其請假時數,每星期不得超過二日之工作時間,請假期間之工資照給。 | After receiving the advance notice referred to in the preceding paragraph, a worker may, during working time, ask for leave of absence for the purpose of finding a new job. Such leave of absence may not exceed 2 days of working time per week. Wages shall be paid during such leave of absence. |
雇主未依第一項規定期間預告而終止契約者,應給付預告期間之工資。 | Where an employer terminates a contract without serving an advance notice within the time limit prescribed in the first paragraph, it shall pay wages for the advance notice period. |
第17條 | Article 17 |
雇主依前條終止勞動契約者,應依下列規定發給勞工資遣費: | An employer terminating a labor contract pursuant to the preceding article shall pay severance pay to the worker in accordance with the terms set forth below. |
一、在同一雇主之事業單位繼續工作,每滿一年發給相當於一個月平均工資之資遣費。 | 1. If the worker continues to work for a business entity owned by the same employer, severance pay is equal to one month’s average wage for each year of service; |
二、依前款計算之剩餘月數,或工作未滿一年者,以比例計給之。未滿一個月者以一個月計。 | 2. Severance pay for months remaining after the calculation in accordance with the preceding subparagraph or in the event of work for less than one year shall be calculated proportionally; any fraction of a month shall be calculated as one month. |
前項所定資遣費,雇主應於終止勞動契約三十日內發給。 | Employers shall pay the severance pay in the preceding paragraph within 30 days after the labor contract is terminated. |
第18條 | Article 18 |
有左列情形之一者,勞工不得向雇主請求加發預告期間工資及資遣費: | In any of the following situations, a worker shall not claim from the employer either additional wages for the advance notice period or severance pay: |
一、依第十二條或第十五條規定終止勞動契約者。 | 1. The labor contract is terminated pursuant to article 12 or 15. |
二、定期勞動契約期滿離職者。 | 2. The worker leaves office upon expiration of the fixed term contract . |
第19條 | Article 19 |
勞動契約終止時,勞工如請求發給服務證明書,雇主或其代理人不得拒絕。 | Upon termination of a labor contract, neither an employer nor an agent of the employer may reject a request from the worker for proof of service record. |
第20條 | Article 20 |
事業單位改組或轉讓時,除新舊雇主商定留用之勞工外,其餘勞工應依第十六條規定期間預告終止契約,並應依第十七條規定發給勞工資遣費。其留用勞工之工作年資,應由新雇主繼續予以承認。 | When a business entity is restructured or assigned, except workers to be retained through negotiations between the old and the new employers, the employer shall terminate the labor contracts with all workers by advance notice given within the time limit prescribed by article 16 and pay all workers severance pay in accordance with article 17. The years of service of workers to be retained will continue to be recognized by the new employer. |
第53條 | Article 53 |
勞工有下列情形之一,得自請退休: | A worker may apply for voluntary retirement under any of the following conditions: |
一、工作十五年以上年滿五十五歲者。 | 1. Where the worker attains the age of 55 and has worked for 15 years or more. |
二、工作二十五年以上者。 | 2. Where the worker has worked for 25 years for more. |
三、工作十年以上年滿六十歲者。 | 3. Where the worker attains the age of 60 and has worked for 10 years or more. |
第54條 | Article 54 |
勞工非有下列情形之一,雇主不得強制其退休: | An employer shall not force a worker to retire unless any of the following situations has occurred: |
一、年滿六十五歲者。 | 1. Where the worker attains the age of 65. |
二、心神喪失或身體殘廢不堪勝任工作者。 | 2. Where the worker is incompetent at work due to mental handicap or physical disability. |
前項第一款所規定之年齡,對於擔任具有危險、堅強體力等特殊性質之工作者,得由事業單位報請中央主管機關予以調整。但不得少於五十五歲。 | A business entity may request the central competent authority to adjust the age prescribed in subparagraph 1 of the preceding paragraph if the specific job entails risk, requires substantial physical strength or is otherwise of a special nature; provided, however, that the age shall not be reduced below 55. |
第55條 | Article 55 |
勞工退休金之給與標準如下: | The criteria for payment of labor pensions shall be as follows: |
一、按其工作年資,每滿一年給與兩個基數。但超過十五年之工作年資,每滿一年給與一個基數,最高總數以四十五個基數為限。未滿半年者以半年計;滿半年者以一年計。 | 1. Two base units are given for each full year of service, provided one base is given for each full year over 15 years of service, the total number of base units not to exceed 45. Length of service is calculated as half-year if less than 6 months and as one year if 6 months or more; |
二、依第五十四條第一項第二款規定,強制退休之勞工,其心神喪失或身體殘廢係因執行職務所致者,依前款規定加給百分之二十。 | 2. As set forth in subparagraph 2 of paragraph 1 of article 54, an additional 20% is paid according to the preceding subparagraph to workers forced to retire due to mental disorder or physical disability incurred from the execution of duties. |
前項第一款退休金基數之標準,係指核准退休時一個月平均工資。 | The pension base as specified in subparagraph 1 of the preceding paragraph shall be one month’s average wage at the time the retirement is approved. |
第一項所定退休金,雇主應於勞工退休之日起三十日內給付,如無法一次發給時,得報經主管機關核定後,分期給付。本法施行前,事業單位原定退休標準優於本法者,從其規定。 | Employers shall pay the pension specified in paragraph 1 within 30 days from the date of workers’ retirement . Employers unable to pay the amount in one lump sum may apply to the competent authority for approval for paying in installments. If the retirement standards established by business entities before the enforcement of the act are better than those set forth in the act, such standards shall apply. |
第56條 | Article 56 |
雇主應依勞工每月薪資總額百分之二至百分之十五範圍內,按月提撥勞工退休準備金,專戶存儲,並不得作為讓與、扣押、抵銷或擔保之標的;其提撥之比率、程序及管理等事項之辦法,由中央主管機關擬訂,報請行政院核定之。 | Employers shall appropriate labor pension reserve funds ranging between 2% and 15% of the total monthly wages of their workers and deposit such amount in a designated account on a monthly basis. The funds may not be used as an object of assignment, seizure, set-off or security. The central competent authority shall establish regulations on the proportion, procedure and management of the funds to be appropriated and present them to the executive yuan for approval. |
雇主應於每年年度終了前,估算前項勞工退休準備金專戶餘額,該餘額不足給付次一年度內預估成就第五十三條或第五十四條第一項第一款退休條件之勞工,依前條計算之退休金數額者,雇主應於次年度三月底前一次提撥其差額,並送事業單位勞工退休準備金監督委員會審議。 | Before the end of each year, employers shall assess the balance in the designated labor pension reserve funds account in the preceding paragraph. If the amount is inadequate to pay the pension amount calculated according to the preceding article of workers expected to satisfy in the following year the conditions for retirement set forth in article 53 or subparagraph 1 of paragraph 1 of article 54, the employer is required, before the end of march the following year, to make up the difference in one appropriation and report to the labor retirement reserves supervisory committee of the business entity for review. |
第一項雇主按月提撥之勞工退休準備金匯集為勞工退休基金,由中央主管機關設勞工退休基金監理委員會管理之;其組織、會議及其他相關事項,由中央主管機關定之。 | The central competent authority shall set up a labor pension fund supervisory committee to manage the fund composed of the employer’s monthly appropriations of labor pension reserve funds in paragraph 1. The central competent authority shall also determine the organization, meeting procedures and other related matters of said committee. |
前項基金之收支、保管及運用,由中央主管機關會同財政部委託金融機構辦理。最低收益不得低於當地銀行二年定期存款利率之收益;如有虧損,由國庫補足之。基金之收支、保管及運用辦法,由中央主管機關擬訂,報請行政院核定之。 | The central competent authority shall, in conjunction with the Ministry of Finance, commission a financial institution to be in charge of the collection and spending, custody and utilization of the fund specified in the preceding paragraph. The minimum earnings from the fund may not be less than those from the interest of a two-year-term time deposit offered by local banks; in the event of a deficit, it shall be covered by the national treasury. The central competent authority shall establish the regulations regarding the collection and spending, custody and utilization of the fund and present them to the executive yuan for approval. |
雇主所提撥勞工退休準備金,應由勞工與雇主共同組織勞工退休準備金監督委員會監督之。委員會中勞工代表人數不得少於三分之二;其組織準則,由中央主管機關定之。 雇主按月提撥之勞工退休準備金比率之擬訂或調整,應經事業單位勞工退休準備金監督委員會審議通過,並報請當地主管機關核定。 金融機構辦理核貸業務,需查核該事業單位勞工退休準備金提撥狀況之必要資料時,得請當地主管機關提供。 金融機構依前項取得之資料,應負保密義務,並確實辦理資料安全稽核作業。 前二項有關勞工退休準備金必要資料之內容、範圍、申請程序及其他應遵行事項之辦法,由中央主管機關會商金融監督管理委員會定之。 | Labor pension reserve funds appropriated by employers shall be supervised by a labor retirement reserves supervisory committee composed of workers and employers. Worker representatives on the committee may not be less than two-thirds of the members of the committee; the central competent authority shall establish the regulations for the organization of the committee. Decisions or adjustments of the proportion of labor pension reserve funds to be appropriated each month by employers must be reviewed and approved by the labor Retirement reserves supervisory committee of the business entity and presented to the local competent authority for approval. If required for the processing of loan applications to review necessary information on the appropriation of labor retirement reserves by the business entity concerned, financial institutions may request the local competent authority to provide such information. Financial institutions acquiring the information mentioned in the preceding paragraph are obliged to keep the information confidential and to conduct information safety audits. The central competent authority shall consult with the financial supervisory commission to establish regulations regarding the content, scope, application procedure and other matters for compliance in connection with the necessary information on labor retirement reserves as mentioned in the preceding two paragraphs. |
第57條 | Article 57 |
勞工工作年資以服務同一事業者為限。但受同一雇主調動之工作年資,及依第二十條規定應由新雇主繼續予以承認之年資,應予併計。 | Workers’ years of service shall be limited to those for the same business entity, provided the years of service of a worker who is transferred by the same employer and those recognized by a new employer on a continued basis under article 20 shall be combined for calculation purposes. |
第58條 | Article 58 |
勞工請領退休金之權利,自退休之次月起,因五年間不行使而消滅。 | The right of a worker to claim pension shall be extinguished if not exercised within 5 years from the month following retirement . |
勞工請領退休金之權利,不得讓與、抵銷、扣押或供擔保。 | The right to claim pension shall not be assigned, offset, mortgaged, or provided as security. |
勞工依本法規定請領勞工退休金者,得檢具證明文件,於金融機構開立專戶,專供存入勞工退休金之用。 | Workers claiming labor pension pursuant to the act may open a designated account, with supporting documents submitted, with a financial institution for the deposit of labor pension. |
前項專戶內之存款,不得作為抵銷、扣押、供擔保或強制執行之標的。 | The deposits in the designated account in the preceding paragraph may not be used as an object of set-off, mortgage, security or enforcement. |
Appendix 2: Labor Pension Act
Enacted and promulgated on June 30, 2004, enforced on July 1, 2005.
Lastly amended and promulgated on November 16, 2016.
Original text in Chinese | English translation |
---|---|
第1條 | Article 1 |
為增進勞工退休生活保障,加強勞雇關係,促進社會及經濟發展,特制定本條例。 | The act is enacted to protect the livelihood of workers after retirement , strengthen the relations between workers and employers, and promote social and economic developments. |
勞工退休金事項,優先適用本條例。本條例未規定者,適用其他法律之規定。 | The act prevails in labor pension matters. |
Matters that are not provided herein shall be governed by other laws. | |
第2條 | Article 2 |
本條例所稱主管機關:在中央為勞動部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。 | For purposes of the act, the term “competent authority” shall be the Ministry of Labor at the central government (the “central competent authority”), the province-level municipality government in case of a province-level municipality, and the county/city government in case of a county/city. |
第3條 | Article 3 |
本條例所稱勞工、雇主、事業單位、勞動契約、工資及平均工資之定義,依勞動基準法第二條規定。 | For purposes of the act, the terms “worker”, “employer”, “business entity”, “labor contract”, “wage” and “average wage” shall be as defined in article 2 of the labor standards act. |
第4條 | Article 4 |
中央主管機關為勞工退休基金之審議、監督、考核以及有關本條例年金保險之實施,應組成勞工退休基金監理委員會 (以下稱監理會) 。 | The central competent authority shall establish a labor pension fund supervisory committee (the “supervisory committee”) to review, supervise and audit the labor pension fund (the “fund”), and to implement the pension insurance scheme referred to in the act. |
監理會應獨立行使職權,其組織、會議及其他相關事項,另以法律定之。 | The supervisory committee shall independently exercise its powers and authority. Its organization, meetings and other related matters of the supervisory commission shall be prescribed by other laws. |
監理會成立後,勞動基準法第五十六條第二項規定勞工退休基金管理業務,歸入監理會統籌辦理。 | After the establishment of the supervisory committee, the administration of the fund provided under paragraph 2 of article 56 of the labor standards act shall be generally coordinated and handled by the supervisory committee. |
第5條 | Article 5 |
勞工退休金之收支、保管、滯納金之加徵及罰鍰處分等業務,由中央主管機關委任勞動部勞工保險局(以下簡稱勞保局)辦理之。 | The central competent authority shall entrust the Bureau of Labor Insurance, Ministry of Labor (the “bureau”) with the revenues, expenditures and safekeeping of labor pensions, and the imposition of late payment charges and fines. |
第6條 | Article 6 |
雇主應為適用本條例之勞工,按月提繳退休金,儲存於勞保局設立之勞工退休金個人專戶。 | Employers shall, on a monthly basis, make a pension contribution to an individual pension account of an eligible worker under the act created at the bureau. |
除本條例另有規定者外,雇主不得以其他自訂之勞工退休金辦法,取代前項規定之勞工退休金制度。 | Unless otherwise provided for in the act, an employer shall not establish any labor pension policies to replace the labor pension scheme prescribed in the preceding paragraph. |
第7條 | Article 7 |
本條例之適用對象為適用勞動基準法之下列人員,但依私立學校法之規定提撥退休準備金者,不適用之: | The act applies to the following personnel subject to the labor standards act, except those for whom pension reserves are appropriated in accordance with the private school act: |
一、本國籍勞工。 | 1. Workers who are nationals of the republic of China; |
二、與在中華民國境內設有戶籍之國民結婚,且獲准居留而在臺灣地區工作之外國人、大陸地區人民、香港或澳門居民。 | 2. Foreigners, people of the mainland area, Hong Kong or Macao residents who are married to an ROC national having a registered household in the republic of China, are permitted to reside and work in the Taiwan area; |
三、前款之外國人、大陸地區 | 3. Foreigners, people of the |
人民、香港或澳門居民,與其配偶離婚或其配偶死亡,而依法規規定得在臺灣地區繼續居留工作者。 | mainland area, Hong Kong or Macao residents in the preceding subparagraph who have divorced their spouse or whose spouse has died, and are permitted to continue to reside and work in the Taiwan area in accordance with the applicable laws and regulations. |
本國籍人員、前項第二款及第三款規定之人員具下列身分之一,得自願依本條例規定提繳及請領退休金: | ROC nationals and personnel referred to in subparagraphs 2 and 3 of the preceding paragraph who fall in one of the following categories may make voluntary pension contributions and claim pension payments in accordance with the act: |
一、實際從事勞動之雇主。 | 1. Employers who actually provide services as workers; |
二、自營作業者。 | 2. Self-employed workers; |
三、受委任工作者。 | 3. Persons appointed to work; |
四、不適用勞動基準法之勞工。 | 4. Workers not subject to the labor standards act. |
第8條 | Article 8 |
本條例施行前已適用勞動基準法之勞工,於本條例施行後仍服務於同一事業單位者,得選擇繼續適用勞動基準法之退休金規定。但於離職後再受僱時,應適用本條例之退休金制度。 | Workers who were subject to the labor standards act prior to the enforcement of the act and continue to work for the same business entity after the enforcement of the act may choose to continue to be subject to the pension provisions of the labor standards act; provided, however, that if these workers are re-employed after the termination of employment, they shall be covered by the pension scheme of the act. |
公營事業於本條例施行後移轉民營,公務員兼具勞工身分者繼續留用,得選擇適用勞動基準法之退休金規定或本條例之退休金制度。 | In case of privation of a government-owned enterprise after the enforcement of the act, personnel who are both civil servants and workers will be retained and may choose between the pension regulations under the labor standards act or the pension scheme under the act. |
第8條之1 | Article 8–1 |
第七條第一項第二款、第三款人員及於中華民國九十九年七月一日後始取得本國籍之勞工,於本條例一百零二年十二月三十一日修正之條文施行之日起,應適用本條例之退休金制度。但其於修正之條文施行前已受僱且仍服務於同一事業單位,於修正之條文施行之日起六個月內,以書面向雇主表明繼續適用勞動基準法之退休金規定者,不在此限。 | Personnel referred to in subparagraphs 2 and 3 of paragraph 1 of article 7 and workers who have obtained the ROC citizenship after July 1, 2010 shall be covered by the pension scheme under the act from the date of enforcement of the act amended on December 31, 2013; provided, however, that the above requirement shall not apply to workers who have been employed prior to the enforcement of the amendments to the act and remain employed by the same business entity, and have notified their employer in writing, within 6 months from the date of enforcement of the amendments, indicating they shall continue to be subject to the pension provisions of the labor standards act. |
前項人員於修正之條文施行後始取得各該身分者,以取得身分之日起適用本條例之退休金制度。但其於修正之條文施行前已受僱且仍服務於同一事業單位者,準用前項但書規定。 | Personnel in the preceding paragraph who have not obtained their status until after the enforcement of the amendments shall be covered by the pension scheme under the act from the date their status is obtained. However, the proviso in the preceding paragraph shall apply, mutatis mutandis, to workers who were employed prior to the enforcement of the amendments and continue to be employed by the same business entity. |
曾依前二項規定向雇主表明繼續適用勞動基準法之退休金規定者,不得再變更選擇適用本條例之退休金制度。 | The workers who have notified their employer in accordance with the preceding two paragraphs to continue to be subject to the pension provisions of the labor standards act shall not be allowed to switch to the pension scheme of the act. |
勞工依第一項及第二項規定適用本條例退休金制度者,其適用本條例前之工作年資依第十一條規定辦理。 | Workers who are covered by the pension scheme under the act in accordance with paragraphs 1 and 2 above shall be subject to article 11 of the act for their years of service accumulated prior to the act. |
雇主應為依第一項及第二項規定適用本條例退休金制度之勞工,向勞保局辦理提繳手續,並至遲於第一項及第二項規定期限屆滿之日起十五日內申報。 | Employers shall proceed with the pension contribution procedure with the bureau for their workers who are covered by the pension scheme under the act in accordance with paragraphs 1 and 2 above, and shall complete the registration no be later than 15 days from the expiry date of the period specified in paragraphs 1 and 2. |
第9條 | Article 9 |
雇主應自本條例公布後至施行前一日之期間內,就本條例之勞工退休金制度及勞動基準法之退休金規定,以書面徵詢勞工之選擇;勞工屆期未選擇者,自本條例施行之日起繼續適用勞動基準法之退休金規定。 | During the period from the promulgation of the act to the day prior to the enforcement of the act, employers shall inquire in writing of their workers about their choice between the pension scheme under the act or pension provisions of the labor standards act. Workers who have not made a decision within the given period shall continue to be subject to the pension provisions of the labor standards act starting from the date of enforcement of the act. |
勞工選擇繼續自本條例施行之日起適用勞動基準法之退休金規定者,於五年內仍得選擇適用本條例之退休金制度。 | Workers who have decided to continue to be subject to the pension provisions of the labor standards act from the date of enforcement of the act may choose to switch to the pension scheme under the act any time during the next 5 years. |
雇主應為適用本條例之退休金制度之勞工,依下列規定向勞保局辦理提繳手續: | Employers shall proceed with the pension contribution procedure with the bureau for workers covered by the pension scheme under the act: |
一、依第一項規定選擇適用者,應於本條例施行後十五日內申報。 | 1. For decisions made in accordance with paragraph 1 above, registration shall be made within 15 days after the enforcement of the act. |
二、依第二項規定選擇適用者,應於選擇適用之日起十五日內申報。 | 2. For decisions made in accordance with paragraph 2 above, registration shall be made within 15 days on the date of the decision. |
三、本條例施行後新成立之事業單位,應於成立之日起十五日內申報。 | 3. For new business entity established after the enforcement of the act, registration shall be made within 15 days on the date of establishment. |
第10條 | Article 10 |
勞工適用本條例之退休金制度後,不得再變更選擇適用勞動基準法之退休金規定。 | Workers who have become covered by the pension scheme under the act shall not switch to the pension provisions of the labor standards act. |
第11條 | Article 11 |
本條例施行前已適用勞動基準法之勞工,於本條例施行後,仍服務於同一事業單位而選擇適用本條例之退休金制度者,其適用本條例前之工作年資,應予保留。 | For workers who had been subject to the labor standards act prior to the enforcement of the act and, after the enforcement of the act, continue to work for the same business entity and choose to be covered by the pension scheme under the act, their years of service accumulated before they have become subject to the act shall be reserved. |
前項保留之工作年資,於勞動契約依勞動基準法第十一條、第十三條但書、第十四條、第二十條、第五十三條、第五十四條或職業災害勞工保護法第二十三條、第二十四條規定終止時,雇主應依各法規定,以契約終止時之平均工資,計給該保留年資之資遣費或退休金,並於終止勞動契約後三十日內發給。 | When the labor contract is terminated in accordance with article 11, the proviso of article 13, article 14, article 20, article 53 and article 54 of the labor standards act or article 23 and article 24 of the occupational accident labor protection act, an employer shall, pursuant to the applicable laws, use the average wage at the time of termination of the labor contract to calculate the severance or pension payment for the reserved years of service referred to in the preceding paragraph, and make the severance or pension payment within 30 days after the termination of the labor contract. |
第一項保留之工作年資,於勞動契約存續期間,勞雇雙方約定以不低於勞動基準法第五十五條及第八十四條之二規定之給與標準結清者,從其約定。 | If, during the term of a labor contract, an employer and an worker have agreed to settle the years of service reserved under paragraph 1 above based on a standard no less favorable than the payment standard set forth in article 55 or article 84–2 of the labor standards act, this agreement shall prevail. |
公營事業之公務員兼具勞工身分者,於民營化之日,其移轉民營前年資,依民營化前原適用之退休相關法令領取退休金。但留用人員應停止其領受月退休金及相關權利,至離職時恢復。 | A civil servant of a government-owned enterprise who is also a worker shall, on the date of privatization, claim his or her pension payments for the years of service accumulated before the privatization that shall be calculated in accordance with the applicable laws and regulations governing his or her retirement prior to the privatization. However, for the civil servants remaining with the privatized enterprise, their right to receive monthly pension payments and other related rights shall be suspended until their employment with the privatized enterprise terminates. |
第12條 | Article 12 |
勞工適用本條例之退休金制度者,適用本條例後之工作年資,於勞動契約依勞動基準法第十一條、第十三條但書、第十四條及第二十條或職業災害勞工保護法第二十三條、第二十四條規定終止時,其資遣費由雇主按其工作年資,每滿一年發給二分之一個月之平均工資,未滿一年者,以比例計給;最高以發給六個月平均工資為限,不適用勞動基準法第十七條之規定。 | For workers who are covered by the pension scheme under the act, when their labor contract is terminated in accordance with article 11, the proviso of article 13, article 14 and article 20 of the labor standards act or article 23 and article 24 of the occupational accident labor protection act, their employer shall calculate and pay the severance pay for their years of service accumulated after they become subject to the act according to the standard: One half of average monthly wage for every full year of employment, and pro-rata payment if the service period is less than one full year, up to the amount equivalent to six-months average wage, in which case article 17 of the labor standards act shall not apply. |
依前項規定計算之資遣費,應於終止勞動契約後三十日內發給。 | Severance pay calculated pursuant to the preceding paragraph shall be paid within 30 days after the termination of labor contract. |
選擇繼續適用勞動基準法退休金規定之勞工,其資遣費與退休金依同法第十七條、第五十五條及第八十四條之二規定發給。 | For workers who have chosen to continue to be subject to the pension provisions of the labor standards act, calculation and payment of their severance pay and pension shall be subject to article 17, article 55 and article 84 of the labor standards act. |
第13條 | Article 13 |
為保障勞工之退休金,雇主應依選擇適用勞動基準法退休制度與保留適用本條例前工作年資之勞工人數、工資、工作年資、流動率等因素精算其勞工退休準備金之提撥率,繼續依勞動基準法第五十六條第一項規定,按月於五年內足額提撥勞工退休準備金,以作為支付退休金之用。 | To ensure workers who have chosen to be subject to the pension provisions of the labor standards act and reserved their years of services accumulated before they become covered by the act will be able to receive their pension they are entitled to, employers shall accurately calculate the pension contribution rate for their labor pension reserves based on the number of these workers, their wages, years of service, turnover and other considerations and continue to make in full all the required monthly contributions to the labor pension reserves to be used for pension payment, within 5 years in accordance with paragraph 1 of article 56 of the labor standards act. |
勞雇雙方依第十一條第三項規定,約定結清之退休金,得自勞動基準法第五十六條第一項規定之勞工退休準備金專戶支應。 | Payment of pension for settled years of service as agreed to by an employer and a worker in accordance with paragraph 3 of article 11 may be made from the account of labor pension reserve under paragraph 1 of article 56 of the labor standards act. |
依第十一條第四項規定應發給勞工之退休金,應依公營事業移轉民營條例第九條規定辦理。 | Pensions payable to workers under paragraph 4 of article 11 shall be processed in accordance with article 9 of the act of privatization of government-owned enterprises. |
第14條 | Article 14 |
雇主應為第七條第一項規定之勞工負擔提繳之退休金,不得低於勞工每月 | The amount of labor pension contributions by an employer for a worker defined in paragraph 1 of article 7 shall not be less than 6% of the worker’s monthly wage. |
工資百分之六。 | |
雇主得為第七條第二項第三款或第四款規定之人員,於每月工資百分之六範圍內提繳退休金。 | For personnel defined in subparagraph 3 or 4 of paragraph 2 of article 7, an employer may make a pension contribution equivalent to an amount up to 6% of the worker’s monthly wage. |
勞工得在其每月工資百分之六範圍內,自願提繳退休金,其自願提繳部分,得自當年度個人綜合所得總額中全數扣除。 | Workers may also voluntarily make a pension contribution of an amount up to 6% of their monthly wage. The amount of voluntary pension contribution may be deducted from the worker’s total consolidated income for the current year. |
前項規定,於依第七條第二項規定自願提繳退休金者,準用之。 | The preceding paragraph shall apply, mutatis mutandis, to personnel who make voluntary pension contributions in accordance with paragraph 2 of article 7. |
前四項所定每月工資,由中央主管機關擬訂月提繳工資分級表,報請行政院核定之。 | The monthly wages specified in the preceding four paragraphs shall be prescribed in the wage-basis monthly contribution tier matrix by the central competent authority, who shall submit the matrix to the executive yuan for approval. |
第15條 | Article 15 |
於同一雇主或依第七條第二項、前條第三項自願提繳者,一年內調整勞工退休金之提繳率,以二次為限。調整時,雇主應於調整當月底前,填具提繳率調整表通知勞保局,並自通知之次月一日起生效;其提繳率計算至百分率小數點第一位為限。 | Workers who are employed by the same employer or make voluntary pension contributions in accordance with paragraph 2 of article 7 or paragraph 3 of the preceding article may change their contribution rate not more than twice in a year. When there is such change, the employer shall complete a contribution rate change form and submit it to the bureau before the end of the month when the change is made, and the change shall become effective on the first day of the month following the submission of the form. The contribution rate shall be counted only to the first decimal point of a percentage. |
勞工之工資如在當年二月至七月調整時,其雇主應於當年八月底前,將調整後之月提繳工資通知勞保局;如在當年八月至次年一月調整時,應於次年二月底前通知勞保局,其調整均自通知之次月一日起生效。 | In case a worker’s wage is changed between February and July of a year, an employer shall notify the bureau of the updated monthly pension contribution amount by the end of august of the same year. If the change is made between august of a year to January of the following year, the employer shall notify the bureau by the end of February of the following year. All these changes shall become effective from the first day of the month following the notification. |
雇主為第七條第一項所定勞工申報月提繳工資不實或未依前項規定調整月提繳工資者,勞保局查證後得逕行更正或調整之,並通知雇主,且溯自提繳日或應調整之次月一日起生效。 | In the event an employer submits false information about monthly pension contributions for workers defined in paragraph 1 of article 7 or fails to update the monthly pension contribution amount in accordance with the preceding paragraph, the bureau, upon discovery of the event through investigation, may directly make a correction or change and keep the employer informed. The correction or change shall become effective retroactively on the date of contribution payment or the first day of the month following the change that should have been made. |
第16條 | Article 16 |
勞工退休金自勞工到職之日起提繳至離職當日止。但選擇自本條例施行之日起適用本條例之退休金制度者,其提繳自選擇適用本條例之退休金制度之日起至離職當日止。 | Pension contributions for a worker shall begin on the first date of employment and continue until the date of the termination of the worker’s employment; provided, however, that if a worker has chosen to be covered by the pension scheme under the act from the enforcement date of the act, his or her contributions shall begin on the date when he or she starts to be covered by the pension scheme under the act and continue until the date of his or her termination of employment. |
第17條 | Article 17 |
依第七條第二項自願提繳退休金者,由雇主或自營作業者向勞保局辦理開始或停止提繳手續,並按月扣、收繳提繳數額。 | For persons who make voluntary pension contributions in accordance with paragraph 2 of article 7, either their employer or they themselves in case of self-employed workers shall contact the bureau to begin or stop contributions and shall deduct, collect and pay the contribution amount on a monthly basis. |
前項自願提繳退休金者,自申報自願提繳之日起至申報停止提繳之當日止提繳退休金。 | The persons who make voluntary pension contributions as referred to in the preceding paragraph shall pay the contribution amount from the date of their registration of voluntary contributions to the date of their registration of termination of contributions. |
第18條 | Article 18 |
雇主應於勞工到職、離職、復職或死亡之日起七日內,列表通知勞保局,辦理開始或停止提繳手續。 | An employer shall, within 7 days from the date of commencement, termination or reinstatement of employment or death of a worker, give notice to the bureau in tabular form and request the latter to process commence or terminate pension contributions. |
第19條 | Article 19 |
雇主應提繳及收取之退休金數額,由勞保局繕具繳款單於次月二十五日前寄送事業單位,雇主應於再次月底前繳納。 | The bureau shall prepare and send to the business entity a payment statement showing the pension contribution amount the employer shall pay and collect for the month prior to the 25th day of the following month. The employer shall pay the contribution amount before the end of the month that follows the month in which the statement is sent. |
勞工自願提繳退休金者,由雇主向其收取後,連同雇主負擔部分,向勞保局繳納。其退休金之提繳,自申報自願提繳之日起至離職或申報停繳之日止。 | For workers who make voluntary pension contributions, an employer shall collect the contributions from them and pay along with contributions that the employer is liable to make, to the bureau. Workers shall make pension contributions from the date of their registration of voluntary contribution to the date of termination of employment or the date of their registration of termination of contribution. |
雇主未依限存入或存入金額不足時,勞保局應限期通知其繳納。 | If an employer fails to make pension contributions within a given period or in full, the bureau shall request the employer to pay within a given period. |
自營作業者之退休金提繳,應以勞保局指定金融機構辦理自動轉帳方式繳納之,勞保局不另寄發繳款單。 | In the case of self-employed workers, their pension contributions shall be made through automatic transfers available by the financial institutions designated by the bureau. The bureau will not separately send a payment statement. |
第20條 | Article 20 |
勞工留職停薪、入伍服役、因案停職或被羈押未經法院判決確定前,雇主應於發生事由之日起七日內以書面向勞保局申報停止提繳其退休金。勞工復職時,雇主應以書面向勞保局申報開始提繳退休金。 | In the event that a worker is on extended leave without pay, enrolls in the armed force, is suspended due to investigation, or is detained pending a conclusive court decision, his or her employer shall, within 7 days of occurrence of the incident, report in writing to the bureau and request a termination of the pension contribution for the worker. Upon reinstatement of the worker, the employer shall report in writing to the bureau the commencement of pension contribution. |
因案停職或被羈押勞工復職後,應由雇主補發停職期間之工資者,雇主應於復職當月之再次月底前補提繳退休金。 | Upon reinstatement of a worker who was suspended due to investigation or detained, for which the employer shall pay the wage for the period of suspension, the employer shall pay the pension contribution amount for the same period of time by the end of the second month after the month in which the worker was reinstated. |
第21條 | Article 21 |
雇主提繳之金額,應每月以書面通知勞工。 | An employer shall notify in writing a worker of the contribution amount it has paid for him or her on a monthly basis. |
雇主應置備僱用勞工名冊,其內容包括勞工到職、離職、出勤工作紀錄、工資、每月提繳紀錄及相關資料,並保存至勞工離職之日起五年止。 | An employer shall have on file a workers roster containing information such as date of employment, date of termination of employment, attendance records, wages, monthly contribution records and other related information and the roster shall be kept for 5 years from the date of termination of the worker’s employment. |
勞工依本條例規定選擇適用退休金制度相關文件之保存期限,依前項規定 辦理。 | For workers choosing to be covered by the pension scheme under the act, the documents containing information about them shall be kept for such period of time as stated in the preceding paragraph. |
第22條 | Article 22 |
(刪除) | (deleted) |
第23條 | Article 23 |
退休金之領取及計算方式如下: | Claiming and calculation of labor pensions are provided as follows: |
一、月退休金:勞工個人之退休金專戶本金及累積收益,依據年金生命表,以平均餘命及利率等基礎計算所得之金額,作為定期發給之退休金。 | 1. Monthly pension payments are paid regularly every month from the principal and accumulated income in a worker’s individual pension account and are calculated based on life expectancy, interest rate and other factors according to the pension life expectancy table. |
二、一次退休金:一次領取勞工個人退休金專戶之本金及累積收益。 | 2. A lump-sum pension payment is the one-time payment of the principal and accumulated income in a worker’s individual pension account. |
依本條例提繳之勞工退休金運用收益,不得低於當地銀行二年定期存款利率;如有不足由國庫補足之。 | The labor pension contributions paid under the act shall have an income rate of not less than the interest rate of the two-year term deposit of a local bank or the Treasury shall make up for the shortfall. |
第一項第一款所稱年金生命表、平均餘命、利率及金額之計算,由勞保局擬訂,報請中央主管機關核定。 | The pension life expectancy table, life expectancy, interest rate and calculation of pension amount referred to in subparagraph 1 of paragraph 1 above shall be determined by the bureau and submitted to the central competent authority for approval. |
第24條 | Article 24 |
勞工年滿六十歲,得依下列規定之方式請領退休金: | A worker who is 60 years of age or older may claim pension payments according to the following rules: |
一、工作年資滿十五年以上者,選擇請領月退休金或一次退休金。 | 1. Workers with 15 years of service may choose to receive either monthly pension payments or a lump-sum pension payment. |
二、工作年資未滿十五年者,請領一次退休金。 | 2. Workers with less than 15 years of service shall claim a lump-sum pension payment. |
依前項第一款規定選擇請領退休金方式,經勞保局核付後,不得變更。 | The method of pension payment selected in accordance with subparagraph 1 of the preceding paragraph shall not be changed once it has been approved by the bureau. |
第一項工作年資採計,以實際提繳退休金之年資為準。年資中斷者,其前 後提繳年資合併計算。 | For purpose of paragraph 1 above, only the years of service during which pension contributions have been made shall be recognized as the years of service. In the case of a worker who incurs a break in service, the years before and after the break shall be combined in the calculation of pension payment. |
勞工不適用勞動基準法時,於有第一項規定情形者,始得請領。 | A worker who is not subject to the labor standards act may claim pension payments only when he or she meets the requirements in paragraph 1 above. |
第24–1條 | Article 24–1 |
勞工領取退休金後繼續工作者,其提繳年資重新計算,雇主仍應依本條例規定提繳勞工退休金;勞工領取年資重新計算之退休金及其收益次數,一年以一次為限。 | If a worker continues to work after the pension payment is made, his seniority eligible for pension contribution shall start from the date following his or her pension payment. Employers shall continue to make pension contributions in accordance with the act. A worker shall not settle his or her seniority balance to receive the pension payment and accumulated income more than once a year. |
第24–2條 | Article 24–2 |
勞工未滿六十歲,有下列情形之一,其工作年資滿十五年以上者,得請領月退休金或一次退休金。但工作年資未滿十五年者,應請領一次退休金: | A worker who is under 60 years of age and has at least 15 years of service may claim monthly pension payments or a lump-sum pension payment if one of the following situations applies; provided, however, that a worker with less than 15 years of service shall claim a lump-sum pension payment: |
一、領取勞工保險條例所定之失能年金給付或失能等級三等以上之一次失能給付。 | 1. Receiving the disability pension payment or the lump-sum disability payment for disability at level 3 or above prescribed in the labor insurance act. |
二、領取國民年金法所定之身心障礙年金給付或身心障礙基本保證年金給付。 | 2. Receiving the mental/physical disability pension payment or mental/physical disability guaranteed minimum pension payment prescribed in the National Pension act. |
三、非屬前二款之被保險人,符合得請領第一款失能年金給付或一次失能給付之失能種類、狀態及等級,或前款身心障礙年金給付或身心障礙基本保證年金給付之障礙種類、項目及狀態。 | 3. The insured who are not described in the preceding two subparagraphs but are eligible for claiming the disability pension payment or the lump-sum disability payment due to their type, condition and level of disability as prescribed in subparagraph 1, or are eligible to claim the mental/physical disability pension payment or mental/physical disability guaranteed minimum pension payment due to their type, category and condition of disability as prescribed in the preceding subparagraph. |
依前項請領月退休金者,由勞工決定請領之年限。 | Workers claiming monthly pension payments claimed in accordance with the preceding paragraph may decide the period of time during which they will claim the pension payments. |
第25條 | Article 25 |
勞工開始請領月退休金時,應一次提繳一定金額,投保年金保險,作為超過第二十三條第三項所定平均餘命後之年金給付之用。 | When a worker starts to claim the monthly pension payments, he or she shall make a one-time premium payment for pension insurance to cover his or her pension benefits for the years beyond the life expectancy prescribed in paragraph 3 of article 23. |
前項規定提繳金額、提繳程序及承保之保險人資格,由中央主管機關定之。 | The amount of premium, payment procedure and qualifications of the insurer(s) providing pension insurance coverage as referred to in the preceding paragraph shall be prescribed by the central competent authority. |
第26條 | Article 26 |
勞工於請領退休金前死亡者,應由其遺屬或指定請領人請領一次退休金。 | If a worker dies before claiming pension, his or her survivors or designated claimant(s) shall claim lump-sum payment of the pension. |
已領取月退休金勞工於未屆第二十三條第三項所定平均餘命前死亡者,停止給付月退休金。其個人退休金專戶結算剩餘金額,由其遺屬或指定請領人領回。 | If a worker who has received monthly pension payment dies before he or she reaches the average life expectancy prescribed in paragraph 3 of article 23, the monthly pension payment shall be terminated, and the balance in his or her individual pension account shall be paid to his or her survivors or designated claimant(s). |
第27條 | Article 27 |
依前條規定請領退休金遺屬之順位如下: | The order of survivors who may claim pension in accordance with the preceding article is as follows: |
一、配偶及子女。 | 1. Spouse and children. |
二、父母。 | 2. Parents. |
三、祖父母。 | 3. Grandparents. |
四、孫子女。 | 4. Grandchildren. |
五、兄弟、姊妹。 | 5. Siblings. |
前項遺屬同一順位有數人時,應共同具領,如有未具名之遺屬者,由具領之遺屬負責分配之;如有死亡或拋棄或因法定事由喪失繼承權時,由其餘遺屬請領之。但生前預立遺囑指定請領人者,從其遺囑。 | If more than one such survivor have the same claiming order, they shall jointly draw the pension. The drawing survivors are responsible for distributing the pension between or among unnamed survivors, if any. In the event of a loss of inheritance rights due to death, a waiver, or legal reasons, the pension shall be claimed by other survivors. However, if a living will is made to designate a claimant, such will shall be complied with. |
勞工死亡後無第一項之遺屬或指定請領人者,其退休金專戶之本金及累積收益,應歸入勞工退休基金。 | If a deceased worker has no survivor or designated claimant as referred to in paragraph 1, the principal and the returns accrued in his or her pension account shall be subsumed into the fund. |
第28條 | Article 28 |
勞工或其遺屬或指定請領人請領退休金時,應填具申請書,並檢附相關文件向勞保局請領;相關文件之內容及請領程序,由勞保局定之。 | A worker, his or her survivor(s), or his or her designated claimant(s) shall file and submit a written application and relevant documents to the bureau to claim pension; the application procedures and documents required shall be prescribed by the bureau. |
請領手續完備,經審查應予發給月退休金者,應自收到申請書次月起按季發給;其為請領一次退休金者,應自收到申請書之日起三十日內發給。 | When the application procedures have been completed and if monthly pension payment is approved upon review, the payment shall be made on a quarterly basis from the month following the receipt of the application; if lump-sum payment is applied for, the payment shall be made within 30 days from the date of receipt of the application. |
勞工或其遺屬或指定請領人請領之退休金結算基準,由中央主管機關定之。 | The standard of calculating the final amount of pension to be claimed by a worker, his or her survivor(s) or his or her designated claimant(s) shall be prescribed by the central competent authority. |
第一項退休金請求權,自得請領之日起,因五年間不行使而消滅。 | The right to claim pension referred to in paragraph 1 shall be extinguished if such right is not exercised within 5 years from the date that the pension is claimable. |
第29條 | Article 29 |
勞工之退休金及請領勞工退休金之權利,不得讓與、扣押、抵銷或供擔保。 | A worker’s pension and his right to claim labor pension shall not be assigned, offset, mortgaged, or provided as security. |
勞工依本條例規定請領月退休金者,得檢具勞保局出具之證明文件,於金融機構開立專戶,專供存入月退休金之用。 | Applicants claiming monthly pension pursuant to the act may open a specific account, with supporting documents issued by the bureau submitted, at a financial institution for the deposit of monthly pension payment. |
前項專戶內之存款,不得作為抵銷、扣押、供擔保或強制執行之標的。 | The deposits in the specific account in the preceding paragraph shall not be the objects of set, mortgage, security or compulsory execution. |
第30條 | Article 30 |
雇主應為勞工提繳之金額,不得因勞工離職,扣留勞工工資作為賠償或要求勞工繳回。約定離職時應賠償或繳回者,其約定無效。 | In respect of the amount of contribution it makes for a worker, an employer shall not withhold the worker’s wage as compensation or demand return of the contribution from the worker on account of the termination of the worker’s employment. Any agreement for such compensation or return upon the termination of employment shall be null and void. |
第31條 | Article 31 |
雇主未依本條例之規定按月提繳或足額提繳勞工退休金,致勞工受有損害者,勞工得向雇主請求損害賠償。 | When an employer fails to make labor pension contributions on a monthly basis or in full in accordance with the act thereby causing damage to the worker, the worker may claim damages from the employer. |
前項請求權,自勞工離職時起,因五年間不行使而消滅。 | The right to claim as referred to in the preceding paragraph shall be extinguished if not exercised within 5 years from the date of termination of the worker’s employment. |
第32條 | Article 32 |
勞工退休基金之來源如下: | Sources of the fund are as follows: |
一、勞工個人專戶之退休金。 | 1. Pension in workers’ individual accounts. |
二、基金運用之收益。 | 2. Profits from the utilization of the fund. |
三、收繳之滯納金。 | 3. Late payment charges. |
四、其他收入。 | 4. Other revenues. |
第33條 | Article 33 |
勞工退休基金除作為給付勞工退休金及投資運用之用外,不得扣押、供擔保或移作他用;其管理、運用及盈虧分配之辦法,由中央主管機關擬訂,報請行政院核定之。 | The fund shall not be attached, provided as security, or used for other purposes except for paying workers’ pensions and for investment. Regulations concerning the management, utilization and profit/loss allocation thereof shall be prescribed by the central competent authority and submitted to the executive yuan for approval. |
勞工退休基金之經營及運用,監理會得委託金融機構辦理。委託經營規定、範圍及經費,由監理會擬訂,報請中央主管機關核定之。 | The supervisory committee may commission financial institutions to operate and utilize the fund. Regulations, the scope and expenses concerning the commissioning shall be prescribed by the supervisory committee and submitted to the central competent authority for approval. |
第34條 | Article 34 |
勞保局對於勞工退休金及勞工退休基金之財務收支,應分戶立帳,並與其辦理之其他業務分開處理;其相關之會計報告及年度決算,應依有關法令規定辦理,並提監理會審核。 | The bureau shall establish independent accounts for handling the revenues and expenditures of labor pensions and the fund, and shall handle such revenues and expenditures separately from its other businesses; the bureau shall prepare relevant accounting reports and annual final accounts in accordance with related statutes and regulations and submit to the supervisory committee for review and approval. |
勞工退休基金之收支、運用及其積存金額,應按月提監理會審議並報請中央主管機關備查,中央主管機關應按年公告之。 | The revenues, expenditures, utilization and accumulated amount of the fund shall be reported on monthly basis to the supervisory committee for review and further reported to the central competent authority for record and reference, and the central competent authority shall make a public announcement on a yearly basis. |
第35條 | Article 35 |
事業單位僱用勞工人數二百人以上,經工會同意,或無工會者,經勞資會議同意後,得為以書面選擇投保年金保險之勞工,投保符合保險法規定之年金保險。 | A business entity with 200 workers or more may, with the consent of the labor union, or with the approval of a labor-management conference when no labor union exists, take out annuity insurance pursuant to the insurance act for workers who choose in writing to take out annuity insurance. |
前項選擇投保年金保險之勞工,雇主得不依第六條第一項規定為其提繳勞工退休金。 | For workers choosing to take out annuity insurance in the preceding paragraph, the employer may elect not to contribute to the labor pension plan in accordance with paragraph 1 of article 6. |
第一項所定年金保險之收支、核准及其他應遵行事項之辦法,由中央主管機關定之;事業單位採行前項規定之年金保險者,應報請中央主管機關核 | Regulations concerning revenues, expenditures, approval and other related matters of compliance in regard to the annuity insurance referred to in paragraph 1 shall be prescribed by the central competent authority. Business entities adopting the annuity insurance referred to in the preceding paragraph shall file with the central competent authority for approval. |
准。 | |
第一項年金保險之平均收益率不得低於第二十三條之標準。 | The average return rate of annuity insurance referred to in paragraph 1 shall not be less than the rate prescribed in article 23. |
第35–1條 | Article 35–1 |
保險人應依保險法規定專設帳簿,記載其投資資產之價值。 | The insurer shall, in accordance with insurance laws and regulations, set up a designated account to record the value of its investment assets. |
勞工死亡後無遺屬或指定請領人者,其年金保險退休金之本金及累積收益,應歸入年金保險專設帳簿之資產。 | Upon the death of a worker who has no designated claimant(s) or survivor(s), the principal and accumulated returns of his or her pension payment of annuity insurance shall be subsumed in the assets on the designated account for annuity insurance. |
第35–2條 | Article 35–2 |
實施年金保險之事業單位內適用本條例之勞工,得以一年一次為限,變更原適用之退休金制度,改為參加個人退休金專戶或年金保險,原已提存之退休金或年金保險費,繼續留存。雇主應於勞工書面選擇變更之日起十五日內,檢附申請書向勞保局及保險人申報。 | Workers governed by the act of business entities that implement the annuity insurance scheme may, not more than once per year, change their original applicable pension scheme and participate in an individual pension fund account or annuity insurance instead. The pension or premium of annuity insurance already contributed or paid shall be retained in such case. The employer concerned shall file an application form with the bureau and the insurer within 15 days from the date the worker elects in writing to change. |
第36條 | Article 36 |
雇主每月負擔之年金保險費,不得低於勞工每月工資百分之六。 | The annuity premium borne per month by an employer may not be less than 6% of the worker’s monthly wage. |
前項雇主應負擔之年金保險費,及勞工自願提繳之年金保險費數額,由保險人繕具繳款單於次月二十五日前寄送事業單位,雇主應於再次月月底前繳納。雇主應提繳保險費之收繳情形,保險人應於繳納期限之次月七日前通知勞保局。 | The insurer shall prepare a payment statement listing the amount of annuity premium the employer shall bear pursuant to the preceding paragraph and that the worker voluntarily contributes and shall send said statement to the business entity prior to the 25th day of the following month, and the employer shall pay prior to the end of the month following the foresaid following month. The insurer shall inform the bureau of the situation concerning the collection and contribution of premiums payable by an employer, prior to the seventh day of the following month. |
勞工自願提繳年金保險費者,由雇主向其收取後,連同雇主負擔部分,向保險人繳納。其保險費之提繳,自申報自願提繳之日起至離職或申報停繳之日止。 | Workers who voluntarily pay annuity premiums shall have the premiums collected and paid to the insurer by their employers along with the portion borne by their employers. Payment of premium shall be made from the filing date of voluntary contribution to the date of termination of employment or the filing date of termination of payment. |
雇主逾期未繳納年金保險費者,保險人應即進行催收,並限期雇主於應繳納期限之次月月底前繳納,催收結果應於再次月之七日前通知勞保局。 | If an employer fails to pay annuity premium within a given period, the insurer shall immediately demand payment and within a given period request the employer to pay prior to the end of the month following the payment period. The result of the demand shall be notified to the bureau prior to the seventh day of the month following the foresaid following month. |
第37條 | Article 37 |
年金保險之契約應由雇主擔任要保人,勞工為被保險人及受益人。事業單位以向一保險人投保為限。保險人之資格,由中央主管機關會同該保險業務之主管機關定之。 | An employer shall be the proposer an, and a worker shall be the insured and the beneficiary, of an annuity insurance contract. A business entity may purchase annuity insurance from a single insurer only. Qualifications of the insurer shall be jointly prescribed by the central competent authority and the competent authority in respect of the relevant insurance business. |
第38條 | Article 38 |
勞工離職後再就業,所屬年金保險契約應由新雇主擔任要保人,繼續提繳保險費。新舊雇主開辦或參加之年金保險提繳率不同時,其差額由勞工自行負擔。但新雇主自願負擔者,不在此限。 | When a worker obtains employment after the termination of employment, the new employer shall be the proposer of his or her annuity insurance contract and continue to pay the premium. When the contribution rate of the annuity insurance which the new employer and the previous employer launch or participate in is not the same, the worker shall bear the difference, unless the new employer is willing to do so. |
前項勞工之新雇主未辦理年金保險者,應依第六條第一項規定提繳退休金。除勞雇雙方另有約定外,所屬年金保險契約之保險費由勞工全額自行負擔;勞工無法提繳時,年金保險契約之存續,依保險法及各該保險契約辦理。 | If the new employer of the worker referred to in the preceding paragraph does not purchase annuity insurance, said employer shall contribute to the pension according to paragraph 1 of article 6. Unless a separate agreement between the employer and the worker is made, the worker shall be responsible for the full amount of the annuity premium. When the worker is unable to pay the premium, the continuity of the annuity insurance contract shall be dealt with in accordance with the insurance act and the foresaid insurance contract. |
第一項勞工離職再就業時,得選擇由雇主依第六條第一項規定提繳退休金。 | When a worker referred to in paragraph 1 obtains employment after leaving office, he or she may choose to have the new employer contribute to the pension in accordance with paragraph 1 of article 6. |
勞工離職再就業,前後適用不同退休金制度時,選擇移轉年金保險之保單價值準備金至個人退休金專戶,或個人退休金專戶之本金及收益至年金保險者,應全額移轉,且其已提繳退休金之存儲期間,不得低於四年。 | When a different pension scheme applies to a worker after he leaves office and obtains employment, if he chooses to transfer the non-forfeiture value of the annuity insurance to his or her individual pension account or transfer the principal and accumulated returns in his or her individual pension account to annuity insurance, the full amount shall be transferred. The period of depositing pension fund that he or she has paid shall not be less than 4 years. |
第39條 | Article 39 |
第七條至第十三條、第十四條第二項至第五項、第十五條、第十六條、第二十條、第二十一條、第二十四條、第二十四條之一、第二十四條之二、第二十七條第一項、第二項、第二十九條至第三十一條規定,於本章所定年金保險準用之。 | Articles 7 to 13, paragraphs 2 to 5 of article 14, article 15, article 16, article 20, article 21, article 24, article 24–1, article 24–2, paragraphs 1 and 2 of article 27, and articles 29 to 31 shall apply, mutatis mutandis, to the annuity insurance prescribed in this chapter. |
第40條 | Article 40 |
為確保勞工權益,主管機關、勞動檢查機構或勞保局必要時得查對事業單位勞工名冊及相關資料。 | The competent authorities, labor inspection agencies or the bureau may, if necessary, check and verify name lists of workers and other relevant information and materials of business entities, for the purpose of protecting worker rights and interests. |
勞工發現雇主違反本條例規定時,得向雇主、勞保局、勞動檢查機構或主管機關提出申訴,雇主不得因勞工提出申訴,對其做出任何不利之處分。 | A worker may, upon discovering any violation of the act by an employer, file a complaint with the employer, the bureau, labor inspection agencies or competent authorities. No employer may take any unfavorable measure against a worker who files a complaint. |
第41條 | Article 41 |
受委託運用勞工退休基金之金融機構,發現有意圖干涉、操縱、指示其運用或其他有損勞工利益之情事者,應通知監理會。監理會認有處置必要者,應即通知中央主管機關採取必要措施。 | Financial institutions that are commissioned to utilize the fund shall notify the supervisory committee of any attempt to interfere with, manipulate, or direct its utilization, or other situations detrimental to worker benefits. Where supervisory committee deems any disposition necessary, it shall immediately request the central competent authority to take necessary measures. |
第42條 | Article 42 |
主管機關、監理會、勞保局、受委託之金融機構及其相關機關、團體所屬人員,除不得對外公布業務處理上之秘密或謀取非法利益,並應善盡管理人忠誠義務,為勞工及雇主謀取最大之經濟利益。 | Personnel of competent authorities, the supervisory committee, the bureau, commissioned financial institutions and other relevant agencies or organizations may not publish publicly secrets obtained from the performance of duties or seek illegal profits, and shall perform fiduciary duties with prudent care in acquiring maximal economic interests for workers and employers. |
第43條 | Article 43 |
監理會及勞保局籌辦及辦理本條例規定行政所須之費用,由中央主管機關編列預算支應。 | The central competent authority will budget for and pay the costs required for the supervisory committee and the bureau to prepare and implement the administration prescribed in the act. |
第44條 | Article 44 |
勞保局辦理本條例規定業務之一切帳冊、單據及業務收支,均免課稅捐。 | All account records, receipts, and revenues and expenditures of the bureau in respect of businesses it handles pursuant to the act shall be exempted from taxation. |
第45條 | Article 45 |
受委託運用勞工退休基金之機構違反第三十三條第二項規定,將勞工退休基金用於非指定之投資運用項目者,處新臺幣二百萬元以上一千萬元以下罰鍰,中央主管機關並應限期令其附加利息歸還。 | A commissioned financial institution utilizing the fund for purposes other than those of specified investment in violation of paragraph 2 of article 33 shall be fined no less than NT$2,000,000 but not exceeding NT$10,000,000, and the central competent authority shall also order it to return the fund with interest within a given period. |
第46條 | Article 46 |
保險人違反第三十六條第二項規定,未於期限內通知勞保局者,處新臺幣六萬元以上三十萬元以下罰鍰,並限期令其改善;屆期未改善者,應按次處罰。 | An insurer failing to notify the bureau within a given period in violation of paragraph 2 of article 36 shall be fined no less than NT$60,000 but not exceeding NT$300,000 and ordered to make improvements within a given period; it will be fined consecutively if failing to make improvements within the given period. |
第47條 | Article 47 |
雇主違反第十一條第二項、第十二條第一項、第二項或第三十九條規定給付標準及期限者,處新臺幣二十五萬元以下罰鍰。 | An employer in violation of the payment standards and schedule prescribed in paragraph 2 of article 11, paragraphs 1 and 2 of article 12, or article 39 shall be fined no more than NT$250,000. |
第48條 | Article 48 |
事業單位違反第四十條規定,拒絕提供資料或對提出申訴勞工為不利處分者,處新臺幣三萬元以上三十萬元以下罰鍰。 | A business entity which, in violation of article 40, refuses to provide information and materials or takes any unfavorable measure against a worker who files a complaint shall be fined no less than NT$30,000 but not exceeding NT$300,000. |
第49條 | Article 49 |
雇主違反第八條之一第五項、第九條、第十八條、第二十條第一項、第二十一條第二項、第三十五條之二或第三十九條規定,未辦理申報提繳、停繳手續、置備名冊或保存文件,經限期改善,屆期未改善者,處新臺幣二萬元以上十萬元以下罰鍰,並按月處罰至改正為止。 | An employer which, in violation of paragraph 5 of article 8–1, article 9, article 18, paragraph 1 of article 20, paragraph 2 of article 21, article 35–2 or article 39, fails to file an application for contribution or for termination of contribution, prepare rosters or retain documents shall be requested to improve within a given period; it shall be fined no less than NT$20,000 but not exceeding NT$100,000 if failing to improve within a given period. The fine shall be consecutively imposed on a monthly basis until correction is made. |
第50條 | Article 50 |
雇主違反第十三條第一項規定,未繼續按月提撥勞工退休準備金者,處新臺幣二萬元以上三十萬元以下罰鍰,並應按月處罰,不適用勞動基準法第七十九條第一項第一款之罰鍰規定。 | An employer failing to continuously contribute to labor pension reserves each month in violation of paragraph 1 of article 13 shall be fined no less than NT$20,000 but not exceeding NT$300,000. The fine shall be imposed on a monthly basis, and the fine provisions in subparagraph 1 of paragraph 1 of article 79 of the labor standards act shall not apply. |
主管機關對於前項應執行而未執行時,應以公務員考績法令相關處罰規定辦理。 | A competent authority failing to enforce the preceding paragraph as it shall be subject to the relevant penal provisions of the laws and regulations for the evaluation of civil servants. |
第一項收繳之罰鍰,歸入勞動基準法第五十六條第二項勞工退休基金。 | The fines collected in accordance with paragraph 1 shall be subsumed into the fund referred to in paragraph 2 of article 56 of the labor standards act. |
第51條 | Article 51 |
雇主違反第三十條或第三十九條規定,扣留勞工工資者,處新臺幣一萬元以上五萬元以下罰鍰。 | An employer withholding a worker’s wage in violation of article 30 or article 39 shall be fined no less than NT$10,000 but not exceeding NT$50,000. |
第52條 | Article 52 |
雇主違反第十五條第二項、第二十一條第一項或第三十九條申報、通知規定者,處新臺幣五千元以上二萬五千元以下罰鍰。 | An employer in violation of the filing and notification requirements in paragraph 2 of article 15, paragraph 1 of article 21, or article 39 shall be fined no less than NT$ 5000 but not exceeding NT$ 25,000. |
第53條 | Article 53 |
雇主違反第十四條第一項、第十九條第一項或第二十條第二項規定,未按時提繳或繳足退休金者,自期限屆滿之次日起至完繳前一日止,每逾一日加徵其應提繳金額百分之三之滯納金至應提繳金額之一倍為止。 | An employer failing to contribute within the time limit or in full to the pension plan in violation of paragraph 1 of article 14, paragraph 1 of article 19, or paragraph 2 of article 20 is required to pay a late payment charge 3% of the amount it shall contribute for each day of delay for the period from the date following the date of expiration of the time limit to the date preceding the settlement date, until the amount of such charge reaches twice the amount that shall be contributed. |
前項雇主欠繳之退休金,經限期命令其繳納,逾期不繳納者依法移送強制執行。雇主如有不服,得依法提起行政救濟。 | An employer failing to pay any overdue pension as referred to in the preceding paragraph will be ordered to pay within a given period; it will be subject to enforcement in accordance with law if failing to pay within said period. An employer disagreeing to a decision may apply for administrative remedy in accordance with law. |
雇主違反第三十六條及第三十九條規定,未按時繳納或繳足保險費者,處其應負擔金額同額之罰鍰,並按月處罰至改正為止。 | An employer failing to pay premiums within the time limit or in full in violation of article 36 or 39 shall be fined an amount equal to the amount it shall bear, consecutively on a monthly basis until correction is made. |
第一項及第二項之規定,溯自中華民國九十四年七月一日生效。 | Paragraphs 1 and 2 shall become effective retroactively as of July 1, 2005. |
第54條 | Article 54 |
依本條例加徵之滯納金及所處之罰鍰,受處分人應於收受通知之日起三十日內繳納;屆期未繳納者,依法移送強制執行。 | The late payment charge and fine imposed in accordance with the act shall be paid by the person subject to the disposition within 30 days after the date of receipt of notice, or he or she shall be subject to enforcement in accordance with law. |
第三十九條所定年金保險之罰鍰處分及強制執行業務,委任勞保局辦理之。 | The businesses of imposing fines and enforcement in connection with annuity insurance as prescribed in article 39 shall be entrusted to the bureau. |
第55條 | Article 55 |
法人之代表人或其他從業人員、自然人之代理人或受僱人,因執行業務違反本條例規定,除依本章規定處罰行為人外,對該法人或自然人並應處以各該條所定之罰鍰。但法人之代表人或自然人對於違反之發生,已盡力為防止行為者,不在此限。 | If the representative or any other staff member of a juristic person, or an agent or employee of a natural person violates the act in business execution, the doer shall be punished pursuant to this chapter; in addition, the juristic person or the natural person shall also be subject to punishment by such fine or administrative fine as prescribed in the respective articles of the act, unless the representative of the juristic person or the natural person has done his or her best to prevent the occurrence of the violation. |
法人之代表人或自然人教唆或縱容為違反之行為者,以行為人論。 | The representative of a juristic person or a natural person shall be deemed a doer for instigating or conniving at a violation. |
第56條 | Article 56 |
事業單位因分割、合併或轉讓而消滅者,其積欠勞工之退休金,應由受讓之事業單位當然承受。 | When a business entity is extinguished due to division, merger/acquisition, or assignment, the assignee business entity shall assume ipso facto any pension owed any worker. |
第57條 | Article 57 |
本條例施行細則,由中央主管機關定之。 | The enforcement rules of the act shall be prescribed by the central competent authority. |
第58條 | Article 58 |
本條例自公布後一年施行。 | This act shall be enforced one year from promulgation. |
本條例修正條文,除已另定施行日期者外,自公布日施行。 | Amendments to the act shall be enforced as of the date of promulgation unless the date of enforcement is otherwise prescribed. |
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Shiu, H., Chien, I. (2018). A Brief Introduction to Employment Termination and Severance Payment Systems in Taiwan: A Reference Model for Japan’s Reform of Labor Mobility. In: Hatta, T., Ouchi, S. (eds) Severance Payment and Labor Mobility. Economics, Law, and Institutions in Asia Pacific. Springer, Singapore. https://doi.org/10.1007/978-981-13-2149-8_3
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