Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 9

Where the total number of workers hired by a financial holding company and its subsidiaries reaches 200 or more, with the consent of the labor union of all financial holding companies in accordance with subparagraph 1, Paragraph 1 of Article 6 of the Labor Union Act, and in the absence of a labor union, with the consent of meeting between all workers and the employer, may apply for implementation of annuity insurance together.
中文原文 勞工退休金條例年金保險實施辦法第9條
金融控股公司及其子公司所僱用之勞工人數合計達二百人以上者,經依工會法第六條第一項第一款所組織之全數企業工會同意,無工會者,經全數勞資會議同意後,得併同申請實施年金保險。

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