Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 31
For annuity insurance premiums paid by employers and the portion voluntarily paid by workers, insurers shall set up a separate account, prepare books of accounts, and explicitly record the rate of payment, period of payment and amount. When insurers assume transferred policies, this provision shall also apply.
中文原文 勞工退休金條例年金保險實施辦法第31條
雇主應提繳之年金保險費與勞工自願提繳部分，保險人應分別立帳，作成帳冊文件，明確記載提繳率、繳費之期間及金額，承受轉換保單時，亦同。