Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 41
Where a worker transfers the policy value reserve of annuity insurance to his/her individual pension fund account in accordance with Paragraph 2 of Article 14 of the Implementation Rules of the Act, or where the worker applies for pension payment of annuity insurance in accordance with Article 42 herein, the seniority of the worker shall be calculated based on the number of months in which the employer actually pays the annuity insurance.For workers who transfer the full amount of the principal and accumulated returns in their individual pension fund accounts to annuity insurance, their seniority shall be combined for calculation purposes.
中文原文 勞工退休金條例年金保險實施辦法第41條
勞工依本條例施行細則第十四條第二項規定將年金保險之保單價值準備金移轉至個人退休金專戶，或依第四十二條規定請領年金保險之退休金，其工作年資以雇主實際提繳年金保險費之月數計算之。
個人退休金專戶之本金及累積收益全額移轉至年金保險者，其工作年資合併計算。
個人退休金專戶之本金及累積收益全額移轉至年金保險者，其工作年資合併計算。