Labor Pension Act Article 25

When a worker starts to receive the monthly pension payment, he/she shall pay a one-time premium for annuity insurance to cover his/her annuity benefits if he/she lives beyond the average life expectancy as prescribed in Paragraph 3 of Article 23.The amount of premium, contribution procedures and qualifications of the insurer(s) of annuity insurance referred to in the preceding paragraph shall be prescribed by the Central Competent Authority.
中文原文 勞工退休金條例第25條
勞工開始請領月退休金時,應一次提繳一定金額,投保年金保險,作為超過第二十三條第三項所定平均餘命後之年金給付之用。
前項規定提繳金額、提繳程序及承保之保險人資格,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.