Enforcement Rules of the Labor Insurance Act Article 96

The Consumer Price Index Cumulative Growth Rate stipulated in Article 65-4 of this Act is calculated according to the Annual Consumer Price Index Cumulative Mean published by the central competent authority. The mean number is rounded off to the second decimal place.Starting from the second years after the promulgation of the amendment of the Act in July 17, 2008, if the accumulated growth rate for consumer price index reaches plus/minus five percent, the insurer shall submit the adjustment to payment by the end of May of the year to central competent authorities for approval and begin to adjust the pension payment amount from May of the year.Insured individuals referred to in the previous paragraph on pension benefit amount adjustments are defined as individuals who continue to receive pension benefits and who experience Consumer Price Index Cumulative Growth Rate fluctuations of at least plus or minus 5% starting from the year they begin receiving pension benefits. Insured individuals who received pension benefits in different fiscal years but whose benefits are simultaneously eligible for pension benefit amount adjustments shall be adjusted according to respective cumulated Consumer Price Index Growth Rates.After the accumulated growth rate for consumer price index referred to in Paragraph 2 reaches 5%, the insurer shall recalculate from the next year.