Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 5
The principals and returns of the annuity insurance premiums paid by employers for the workers in accordance with Paragraph 1 of Article 36 of the Act shall be used for payment of labor pensions. Before fulfilling the conditions to claim payment, workers shall not 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5條
雇主依本條例第三十六條第一項為勞工提繳年金保險費之本金及收益，應作為給付勞工退休金之用；勞工未符合請領條件前，不得請領保單價值準備金。