Enforcement Rules of the Labor Pension Act Article 21-2

A worker who chooses to be continuously covered by the retirement mechanism in the Labor Standards Act pursuant to the main provision of Paragraph 1 or Paragraph 2 of Article 8, or Paragraph 2 of Article 8-1 of the Act may, pursuant to Paragraph 3 of Article 14 of the Act, voluntarily contribute to labor pension in an amount not exceeding 6% of their monthly wage.The contribution operations, procedures and formalities, as well as the claiming and calculation of pension payments, distribution of investment returns, and other related matters applicable to a worker who voluntarily contributes to labor pension pursuant to the preceding paragraph shall be governed by the relevant provisions of the Act.