Labor Insurance Act Article 59
An insured person who claims a lump sum old-age benefits payment in accordance with the provisions of subparagraph two of paragraph 1 and paragraph 2 of article 58 shall receive every year of his/her insurance coverage years one-month's old-age benefit computed on the basis of his/her average monthly insurance salary; in case his/her insurance coverage years exceeds fifteen years, the insured person shall receive every exceed year of his/her insurance coverage years two-month's old-age benefits, provided that the maximum amount of old-age benefits payment shall not exceed forty-five months of insurance salaries.In case an insured person continues to work after attaining sixty years of age, his/her insurance coverage above that age shall not exceed five years. The maximum benefit payment amount shall not exceed fifty month's insurance salaries including the old-age benefits receivable before he/she attained sixty years of age.
中文原文 勞工保險條例第59條
依第五十八條第一項第二款請領老年一次金給付或同條第二項規定一次請領老年給付者，其保險年資合計每滿一年，按其平均月投保薪資發給一個月；其保險年資合計超過十五年者，超過部分，每滿一年發給二個月，最高以四十五個月為限。
被保險人逾六十歲繼續工作者，其逾六十歲以後之保險年資，最多以五年計，合併六十歲以前之一次請領老年給付，最高以五十個月為限。
被保險人逾六十歲繼續工作者，其逾六十歲以後之保險年資，最多以五年計，合併六十歲以前之一次請領老年給付，最高以五十個月為限。