Labor Pension Act Article 14

The amount of labor pension borne by the employer pursuant to Article 7, Paragraph 1 shall not be less than six percent of the worker's monthly wage.The amount of labor pension borne by the employer for staff governed under Article 7, Paragraph 2, Subparagraph 3 or 4 may be within six percent of the worker's monthly wage.Persons designated by Article 7 may voluntarily deposit pension funds within six percent of their monthly salary. The voluntarily paid pension is not included in the tax on the annual salary.Persons designated by Subparagraph 1 through 3 of the second Paragraph of Article 7 may voluntarily submit pension deposits within six percent of their monthly income from professional practice. The voluntarily paid pension is not included in the tax on the annual income from professional practice.The monthly wage set out in Paragraphs 1 to 3 and the monthly income from professional practice mentioned in the preceding paragraph with the Monthly Contribution Classification Table shall be provided by the Central Competent Authority and submitted to the Executive Yuan for approval.