Enforcement Rules of the Labor Pension Act Article 21

When the personnel specified in Paragraph 1 and Subparagraphs 3 and 4 of Paragraph 2 of Article 7 of the Act choose to make voluntary pension contributions in accordance with Paragraph 3 of Article 14 of the Act, they shall notify the employer or commissioned unit. The employer or commissioned unit shall complete the contribution declaration form and submit it to the Bureau of Labor Insurance, and may withhold the contributions from the worker’s wages and remit them, together with the portion to be borne by the employer, to the Bureau of Labor Insurance. The employer or commissioned unit shall not refuse to do so.When the personnel described in the preceding paragraph terminate voluntary pension contributions, they shall notify the employer or commissioned unit. The employer or commissioned unit shall complete the termination declaration form and submit it to the Bureau of Labor Insurance to process the termination of voluntary pension contributions.Where the employer or commissioned unit refuses to handle the matters in accordance with the preceding two paragraphs, the personnel referred to in Paragraph 1 may directly apply to the Bureau of Labor Insurance to commence or terminate voluntary pension contributions. The amount of voluntary contributions shall be collected by the employer or commissioned unit and handled in accordance with Paragraphs 1 to 3 of Article 19, and Paragraphs 1 and 3 of Article 22 of the Act.Where a person who makes voluntary pension contributions in accordance with Paragraph 3 or 4 of Article 14 of the Act fails to pay the contributions by the prescribed deadline due to causes attributable to the person, such failureshall be deemed as termination of the voluntary contributions.