Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 48

In the event that a worker, his/her survivor, or designated beneficiary resides abroad and cannot return to claim pension payment, he/she may claim with a power of attorney, along with proof of identification from the country of residence or documents from the overseas representative office of the Republic of China to arrange for payments.The power of attorney and proof of identification referred to in the preceding Paragraph should include a Chinese translation to be authenticated by the overseas representative office of the Republic of China. Translations that are not authenticated shall be notarized by a court or notary public of the Republic of China. However, if the power of attorney and identification documents are in English, the Chinese translation may be waived unless the Insurers deems it necessary to provide a translated version.If the persons claiming pension payments referred to in Paragraph 1 of this Article are people of mainland Area and cannot claim their pension payments in person, they may do so through power of attorney, which should include personal identification documents. The power of attorney and personal identification documents shall be notarized in mainland China and confirmed by a related institution approved by the Republic of China.
中文原文 勞工退休金條例年金保險實施辦法第48條
勞工或其遺屬或指定受益人,因僑居國外,不能返國或來臺請領年金保險之退休金時,可由請領人擬具委託書,並檢附僑居地之我國駐外機構或該國出具之身分證明文件,委託代領轉發。
前項委託書及身分證明文件,應包含中文譯本,送我國駐外機構驗證,中文譯本未驗證者,應由我國法院或民間公證人公證。
但委託書及身分證明文件為英文者,除保險人認有需要外,得予免附中文譯本。
第一項請領人為大陸地區人民,無法來臺領取退休金時,得由請領人擬具委託書,並附身分證明文件委託代領轉發。
委託書及身分證明文件需經大陸公證,並經我國認可之相關機構驗證。

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