Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 21

The amount of the annuity insurance premiums borne by the employer for staff governed under Article 7, Paragraph 2, subparagraph 3 or 4 may be within six percent of the worker's monthly wage.Persons designated by subparagraph 1, subparagraph 3 or 4 of the second paragraph of Article 7 may voluntarily deposit the annuity insurance premiums within six percent of their monthly salary or monthly income from professional practice.Employers who actually choose to appropriate their annuity insurance premium contributions as designated by Paragraph 2, subparagraph 1of Article 7 shall process such contributions along with their workers.
中文原文 勞工退休金條例年金保險實施辦法第21條
雇主得為本條例第七條第二項第三款或第四款規定之人員,於每月工資百分之六範圍內提繳年金保險費。
本條例第七條第二項第一款、第三款或第四款規定之人員,得在其每月工資或執行業務所得百分之六範圍內,自願提繳年金保險費。
本條例第七條第二項第一款所定實際從事勞動之雇主自願提繳年金保險費時,應與其所僱用之勞工併同辦理。

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