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.