Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 42
The age provided in the annuity insurance contract for workers to claim annuity insurance payment under the annuity insurance shall not be less than 60. However, this does not apply to workers who meet the conditions stipulated in Paragraph 1 of Article 24-2 of the Act.The annuity insurance contract shall stipulate the following terms and conditions for workers claiming annuity payment:1. Workers who reach the age of 60 with seniority of fifteen years or more may choose to receive either monthly annuity payments or a lump-sum payment; workers whose seniority is less than fifteen years shall claim for a lump-sum payment.2. Workers who have not reached the age of 60 but meet any condition stipulated in Paragraph 1 of Article 24-2 of the Act, and have seniority of 15 years or more shall apply for monthly annuity payments or a lump-sum payment; workers with less than 15 years of seniority shall apply for a lump-sum payment.The annuity insurance contract may provide that when a worker dies, his/her designated beneficiary(ies) shall apply for the insurance payment; in the absence of the designation, his/her survivor(s) shall apply for payment of the accumulated policy value reserve.
中文原文 勞工退休金條例年金保險實施辦法第42條
勞工請領年金給付年齡，年金保險契約不得約定低於六十歲。
但有本條例第二十四條之二第一項各款規定情形之一者，不在此限。
年金保險契約，應約定勞工請領年金給付之條件及方式如下：
一、勞工年滿六十歲，工作年資滿十五年以上者，得選擇請領月退休金或一次退休金；勞工年滿六十歲，工作年資未滿十五年者，請領一次退休金。
二、勞工未滿六十歲，有本條例第二十四條之二第一項各款規定情形之一，其工作年資滿十五年以上者，得請領月退休金或一次退休金；工作年資未滿十五年者，應請領一次退休金。
年金保險契約得約定，勞工死亡者，由其指定受益人請領保險金；未指定時，由遺屬請領積存之保單價值準備金。
但有本條例第二十四條之二第一項各款規定情形之一者，不在此限。
年金保險契約，應約定勞工請領年金給付之條件及方式如下：
一、勞工年滿六十歲，工作年資滿十五年以上者，得選擇請領月退休金或一次退休金；勞工年滿六十歲，工作年資未滿十五年者，請領一次退休金。
二、勞工未滿六十歲，有本條例第二十四條之二第一項各款規定情形之一，其工作年資滿十五年以上者，得請領月退休金或一次退休金；工作年資未滿十五年者，應請領一次退休金。
年金保險契約得約定，勞工死亡者，由其指定受益人請領保險金；未指定時，由遺屬請領積存之保單價值準備金。