Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 38
Insurers shall prepare and issue a written explanation on annuity insurance rights and interests to the applicants by the end of February of each year. If the applicants are employers, the employers shall forward such written explanation to the workers or commissioned workers within 10 days from receipt.The written explanation referred to in the preceding Paragraph shall include the following matters:1. Basic personal information of workers or commissioned workers: Name, national identification number, resident certificate number, sex/gender, date of birth, date of employment;2. Effective date of annuity insurance contract, date on which workers are eligible to claim pension payment under the annuity insurance, and the accumulated years of premium payment;3. Total accumulated payable and paid premium amounts as of the previous year;4. Amount of policy value reserve as of the previous year;5. Relevant information of investment returns as of the previous year; and6. The guaranteed return and actual return rates as of the previous year.If any worker or any commissioned worker raises any question to the employer in connection with the written explanation referred to in the preceding Paragraph, the employer shall ask the insurer to reply regarding its handling within 15 days.
中文原文 勞工退休金條例年金保險實施辦法第38條
保險人應掣發年金保險權益說明書於每年二月底前交由要保人。
要保人為雇主者，由雇主於收到後十日內轉交勞工或受委任工作者。
前項權益說明書應包括下列事項：
一、勞工或受委任工作者個人基本資料：姓名、國民身分證統一編號、居留證統一證號、性別、出生年月日、受僱日期等。
二、年金保險之契約生效日期、符合請領年金保險之退休金日期及累積已提繳年資。
三、至上一年度止累積應繳納與已繳納之保險費總額。
四、至上一年度止之保單價值準備金。
五、至上一年度投資收益相關資訊。
六、至上一年度保證收益及實際收益率。
勞工或受委任工作者對前項說明書向雇主提出疑義時，雇主應請保險人於十五日內回覆處理情形。
要保人為雇主者，由雇主於收到後十日內轉交勞工或受委任工作者。
前項權益說明書應包括下列事項：
一、勞工或受委任工作者個人基本資料：姓名、國民身分證統一編號、居留證統一證號、性別、出生年月日、受僱日期等。
二、年金保險之契約生效日期、符合請領年金保險之退休金日期及累積已提繳年資。
三、至上一年度止累積應繳納與已繳納之保險費總額。
四、至上一年度止之保單價值準備金。
五、至上一年度投資收益相關資訊。
六、至上一年度保證收益及實際收益率。
勞工或受委任工作者對前項說明書向雇主提出疑義時，雇主應請保險人於十五日內回覆處理情形。