Labor Pension Act Article 35-2
Employees who are covered by this Act working in business entities that implement the Annuities Insurance scheme may, at the limit of one time per year, change their original applicable pension mechanism to their individual pension account or Annuities Insurance scheme. The pension or premium of annuity insurance already contributed or paid shall be continuously reserved. The employer concerned shall file the appropriate application form with the Bureau of Labor Insurance and the insurer within fifteen days from the date an employee declares in writing their decision to switch pension payment mechanisms.
中文原文 勞工退休金條例第35-2條
實施年金保險之事業單位內適用本條例之勞工，得以一年一次為限，變更原適用之退休金制度，改為參加個人退休金專戶或年金保險，原已提存之退休金或年金保險費，繼續留存。
雇主應於勞工書面選擇變更之日起十五日內，檢附申請書向勞保局及保險人申報。
雇主應於勞工書面選擇變更之日起十五日內，檢附申請書向勞保局及保險人申報。