Enforcement Rules of the Labor Pension Act Article 3

Where an employer is declaring the labor pensions to be contributed in accordance with Paragraph 1 ofArticle 6 of the Act, a photocopy of the national identification card of the employer or a photocopy of the responsible person’s national identification card, together with photocopies of the following documents, shall be submitted, except where the employer is a government institution or public school, or where the employer uses the online declaration system provided by government agencies (institutions):1.Factory: relevant factory registration documents.2.Mine: mine registration certificate, or mining or exploration permit.3.Salt fields, farms, ranches, forest farms, tea plantations, etc.: registration certificate or relevant supporting documents.4.Transportation enterprises: certificate of transport enterprise or relevant supporting documents.5.Public utilities: business license or relevant supporting documents.6.Companies and commercial firms: company registration documents or business registration documents.7.Private schools, news media, cultural enterprises, public interest organizations, cooperative enterprises, fisheries, vocational training institutions, and civil associations of various industries: accreditation or registration certificates.8.Other business entities: permits or documents issued by the relevant competent authorities.Where the documents specified in the preceding paragraph cannot be obtained, the employer shall alternatively submit documentation of withholding unit establishment (or change) registration issued by the tax collection authority, or a certificate for the purchase of uniform invoices.Where a photocopy of the responsible person’s national identification card is required pursuant to Paragraph 1, and the responsible person is not a national, a photocopy of the Alien Resident Certificate or passport may be submitted instead.