Labor Pension Act Article 19

The Bureau of Labor Insurance shall prepare and mail a payment statement of the amount of labor pension that an employer shall contribute and collect, to the business entity prior to the 25th of the following month; the employer shall make the contribution prior to the end of the next calendar month after the month in which they receive the payment statement.For employees who voluntarily contribute to their labor pension, the employer shall collect their voluntarily contributions, along with the portion contributed by the employer, and notify the Bureau of Labor Insurance of the contributions. Their contributions shall be made from the filing date of voluntary contribution to the date of resignation or the filing date of termination.If an employer fails to contribute within a given period or contributes an insufficient amount, the Bureau of Labor Insurance shall notify the employer to contribute the necessary funds within a specified period.Labor pension funds contributed by self-employed persons shall be made through an automatic transfer service of a banking institution designated by the Bureau of Labor Insurance; the Bureau of Labor Insurance will not mail a separate payment statement.