Supervisory regulations of meeting affairs staff of industrial and commercial groups Article 15
Every year, industrial and commercial groups shall set aside the amount equal to total sum of one to two months’ salary of the meeting affairs staff as reserve funds to pay for resignation, retirement, and pension. Such reserve funds shall be deposited in aseparate account without being used for other purposes.As per the provisions of Labor Pension Act, industrial and commercial groups may contribute 6% or above to the special account of employee's individual labor pension account as (part of) the abovementioned reserve funds to pay for retirement and pension. Ifsuch a contribution is still insufficient to pay for the retirement or pension, the Board of Directors of industrial and commercial groups may agree to apply for the permission of relevant authorities to retrieve funds from other sources of funds.
中文原文 工商團體會務工作人員管理辦法第15條
工商團體應按全體會務工作人員一個月至二個月之薪給總額逐年提列退撫準備基金，作為支付會務工作人員退職、退休或撫卹之準備，並應專列一目編列，專戶存儲，不得移用。
工商團體依勞工退休金條例規定每月提繳百分之六以上之勞工退休金個人專戶金額得抵充前項退撫準備基金；仍有不足支付時，得提經理事會通過報請主管機關核准後動支其他基金。
工商團體依勞工退休金條例規定每月提繳百分之六以上之勞工退休金個人專戶金額得抵充前項退撫準備基金；仍有不足支付時，得提經理事會通過報請主管機關核准後動支其他基金。