Enforcement Rules of the Labor Pension Act Article 23

To contribute to the pension, the employer or commissioned unit should bring the payment statements to designated financial institutions for submission or arrange for automatic bank account transfers for payment. The Bureau of Labor Insurance shall calculate before the 25th of the following month the pension contributions to be paid by self-employed workers each month; the amount shall be deducted before the end of the next following month from the account the self-employed workers have authorized automatic transfer at a financial institution.