Enforcement Rules of the Labor Pension Act Article 17
Employers who wish to apply for initiation or termination of contributions to labor pension must complete an application that is to be submitted to the Bureau.For those who do not complete the preceding steps of the application, the Bureau shall either begin or terminate collection of labor pension, temporarily using the starting and ending dates of effectiveness on the labor insurance, employment insurance or withdrawal of insurance or employment insurance and set the monthly rate according to the labor insurance premium rate or national health insurance from the counting of labor pension.
中文原文 勞工退休金條例施行細則第17條
雇主依本條例規定辦理開始或停止提繳勞工退休金,應填具申報表送勞保局。
未依前項規定辦理者,勞保局得暫以雇主申報所屬勞工參加勞工保險或就業保險加保或退保生效日期,並依所申報之勞工保險投保薪資或全民健康保險投保金額為月提繳工資,開始或停止計收勞工退休金。
未依前項規定辦理者,勞保局得暫以雇主申報所屬勞工參加勞工保險或就業保險加保或退保生效日期,並依所申報之勞工保險投保薪資或全民健康保險投保金額為月提繳工資,開始或停止計收勞工退休金。