Labor Pension Act Article 38

When an employee has resigned and becomes re-employed, the new employer shall be their proposer of the Annuities Insurance contract and shall continue to pay the premium. When the contribution rates to the Annuities Insurance premium born by the new employer and the previous employer are not the same, the employee shall be responsible for the difference. However, the foresaid provision shall not apply if the new employer is willing to pay the difference.If the new employer of the employee referred to in the preceding paragraph does not purchase the Annuities Insurance, they shall contribute to the labor pension account according to Article 6, Paragraph 1. Unless a separate agreement between the employer and the employee is made, the employee shall be responsible for the full amount of the premium of the Annuities Insurance plan. When the employee cannot pay the premium, the continuity of the Annuities Insurance contract shall be dealt with in accordance with the Insurance Act and the foresaid insurance contract.When an employee referred to in Paragraph 1 has resigned and becomes re-employed, they may choose to have the new employer contribute to their labor pension account in accordance with Article 6, Paragraph 1.When a worker is covered by different pension mechanisms after resigning and gaining re-employment, and if they choose to transfer the reserved policy value of the Annuities Insurance to their individual pension account or transfer the principal and accumulated returns in their individual pension account to Annuities Insurance plan, the full amount shall be transferred. The period for depositing pension funds that they have contributed shall not be less than four years.