Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 18
Where a business entity is extinguished due to merger/acquisition, the surviving, assigned or newly established business entity after the merger/acquisition shall continue to pay annuity insurance premium for the original workers who have participated in annuity insurance in accordance with Paragraph 1 of Article 35 of the Act.Where the merging/acquiring business entity and the merged/acquired business entity engage different insurers, the surviving, assigned or newly established business entity after the merger/acquisition may, with the consent of the workers participating in the annuity insurance, select an insurer for annuity insurance.
中文原文 勞工退休金條例年金保險實施辦法第18條
事業單位進行併購而消滅，原勞工已依本條例第三十五條第一項規定投保年金保險者，併購後存續、受讓或新設之事業單位應繼續為其提繳年金保險費。
併購之事業單位所投保之年金保險之保險人不同時，併購後存續、受讓或新設事業單位得於併購後，經參加年金保險之勞工同意，選定一保險人投保年金保險。
併購之事業單位所投保之年金保險之保險人不同時，併購後存續、受讓或新設事業單位得於併購後，經參加年金保險之勞工同意，選定一保險人投保年金保險。