Labor Pension Act Article 15

Those hired by the same employer or those who voluntarily contribute to their labor pension in accordance with Article 7, Paragraph 2 or Paragraph 3 of the preceding Article may adjust their contribution rate within one year, however such adjustments shall be limited to two times. Upon adjustment, the employer shall fill out a contribution rate adjustment form and submit it to the Bureau of Labor Insurance before the end of the month that the adjustment is made, and the adjustment shall become effective on the first day of the month following the submission; the contribution rate shall be counted to the first decimal point of a percentage.For workers whose wages are adjusted between February to July of the current year, the employer shall notify the Bureau of Labor Insurance of the monthly contribution wage upon adjustment by the end of August of the current year; when the adjustment is made between August of the current year to January of the following year, notification to the Bureau of Labor Insurance shall be made by the end of February of the following year; All adjustments shall become effective from the first day of the following month after the notification.When an employer files a falsified monthly contribution wage for workers designated by Article 7, Paragraph 1 or fails to adjust the monthly contribution wage in accordance with the preceding paragraph, the Bureau of Labor Insurance may take the liberty to correct or adjust after verification and notify the employer concerned. The correction or adjustment shall become effective retroactively from the date contribution payments began or from the first day of the following month following the supposed adjustment.