Labor Pension Act Article 20
An employer shall apply and report in writing to the Bureau of Labor Insurance any termination of contributions to a pension fund within seven days from the date an employee goes on leave without pay, begins military service, is suspended from duties because of a lawsuit or is detained prior to a final judgment of the court. The employer shall apply and report in writing to the Bureau of Labor Insurance before recommencing contributions to a pension fund once an employee is reinstated.When an employer is required to make up the wages for a reinstated employee for the period of suspension from duties because of a lawsuit or detention, the employer shall make up the contribution to the pension for such a period by the end of the month marking two months after the month the employee was reinstated.
中文原文 勞工退休金條例第20條
勞工留職停薪、入伍服役、因案停職或被羈押未經法院判決確定前，雇主應於發生事由之日起七日內以書面向勞保局申報停止提繳其退休金。
勞工復職時，雇主應以書面向勞保局申報開始提繳退休金。
因案停職或被羈押勞工復職後，應由雇主補發停職期間之工資者，雇主應於復職當月之再次月底前補提繳退休金。
勞工復職時，雇主應以書面向勞保局申報開始提繳退休金。
因案停職或被羈押勞工復職後，應由雇主補發停職期間之工資者，雇主應於復職當月之再次月底前補提繳退休金。