Enforcement Rules of the Labor Pension Act Article 22

The worker pension contribution payment form shall be issued on a monthly basis. Each month is calculated as 30 days. The NT dollar shall be the unit of pension contributions to be appropriated by employers for their employees. Decimals shall be rounded up. The Bureau of Labor Insurance shall post mail or send by electronic means the payment slip with the amount on the 25th of the following month for the pension contributions employers must make. The three preceding paragraphs shall apply when a commissioned unit pays pension contributions for commissioned workers.