Labor Pension Act Article 18
An employer shall make and file a list to the Bureau of Labor Insurance within seven days from the date an employee commences his/her job, resigns, is reinstated, or dies, to process the commencement or termination of pension contributions.
中文原文 勞工退休金條例第18條
雇主應於勞工到職、離職、復職或死亡之日起七日內，列表通知勞保局，辦理開始或停止提繳手續。