Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 8
The number of hired workers referred to in Paragraph 1 of Article 35 of the Act shall be based on the number of workers covered by labor insurance on the first day of the month of application for implementation of the Insurance, including the total number of workers hired by the branches and subordinate units of the business entity.Business entities approved for implementation of annuity insurance may continue the implementation when the number of their workers decreases to less than 200.
中文原文 勞工退休金條例年金保險實施辦法第8條
本條例第三十五條第一項所稱僱用勞工人數，以申請實施本保險之當月一日投保勞工保險之人數為準，包括事業單位分支機構及所屬單位僱用勞工之總人數。
經核准實施年金保險之事業單位，於僱用勞工人數減少至二百人以下時，得繼續實施。
經核准實施年金保險之事業單位，於僱用勞工人數減少至二百人以下時，得繼續實施。