Enforcement Rules of the Labor Insurance Act Article 79

For those who apply for deferred old-age pension payment according to Paragraph 1 of Article 58-2 to the Act , the deferred period is counted starting from the next month after the insured person qualified for old-age pension payment to the month the insured person applies for deferred old-age pension payment.For those who apply for early old-age pension with deduction according to Paragraph 2 of Article 58-2 to the Act , the early application period is counted from the month the application is filed to one month before the insured person qualified for old-age pension.If the period mentioned in previous two paragraphs is less than one year, the actually months will be used and calculated proportionately and Article 45 shall be resorted.
中文原文 勞工保險條例施行細則第79條
依本條例第五十八條之二第一項規定請領展延老年年金給付者,其延後請領之期間自符合請領老年年金給付之次月起,核計至其提出申請之當月止。
依本條例第五十八條之二第二項規定請領減給老年年金給付者,其提前請領之期間自提前申請之當月起,核計至其符合老年年金給付所定請領年齡之前一月止。
前二項期間未滿一年者,依其實際月數按比例計算,並準用第四十五條規定。

English translation for reference only; the Chinese text prevails. Not legal advice.