Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 26

The annuity insurance premium shall be calculated on a 30-day monthly basis.The total annuity insurance premium paid for each worker by an employer shall be calculated by the dollar and rounded to the nearest dollar.
中文原文 勞工退休金條例年金保險實施辦法第26條
年金保險費採按月計費,每月以三十日計算。
雇主為每一勞工提繳之年金保險費總額以元為單位,角以下四捨五入。

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