Enforcement Rules of the Labor Pension Act Article 16
Employers shall file with the Bureau of Labor Insurance the monthly rates of Labor Pension contribution they are responsible for different workers and appropriate the contributions each month accordingly. When employers do not file the contribution rates for the personnel described in Paragraph 1 to Article 7 or the rates filed are below 6%, such rates shall be calculated as 6%.
中文原文 勞工退休金條例施行細則第16條
雇主每月負擔之勞工退休金提繳率，除向勞保局申報以不同提繳率為個別勞工提繳外，應依相同之提繳率按月提繳。
雇主未為本條例第七條第一項人員申報提繳率或申報未達百分之六者，以百分之六計算。
雇主未為本條例第七條第一項人員申報提繳率或申報未達百分之六者，以百分之六計算。