Enforcement Rules of the Labor Pension Act Article 32
The return on the Labor pension fund during the period of its uniform management and utilization will not be lower than the interest of the local bank’s two-year Time Deposit rate according to Paragraph 2 of Article 23 of the Act, which means the accumulated returns from the beginning date of contribution to the date of applying for pension payment according to law will not be lower than the accumulated interest calculated at the annual average rate of the local bank’s two-year Time Deposit rate in the same period.The two-year Time Deposit rate of local banks mentioned in the preceding Paragraph refers to the calculated annual average rate derived from the fixed interest rates on two-year Time Deposit posted at the beginning of each month by the six major banks: the Bank of Taiwan Co., Ltd., First Commercial Bank of Taiwan Co., Ltd., Taiwan Cooperative Bank Co., Ltd., Hua Nan Bank Co., Ltd., Land Bank of Taiwan Co., Ltd., and Chang Hua Bank Co., Ltd.The Bureau of Labor Funds, Ministry of Labor (hereinafter "the BLF") shall announce the average annual interest rate of the preceding item on a monthly basis as the minimum guaranteed rate of return for the month.
中文原文 勞工退休金條例施行細則第32條
本條例第二十三條第二項所定勞工退休金運用收益，不得低於以當地銀行二年定期存款利率計算之收益，為開始提繳之日起至依法領取退休金之日止期間之累積收益，不得低於同期間以每年當地銀行二年定期存款利率之全年平均利率計算之累積收益。
前項所稱當地銀行二年定期存款利率，指依臺灣銀行股份有限公司、第一銀行股份有限公司、合作金庫銀行股份有限公司、華南銀行股份有限公司、土地銀行股份有限公司、彰化銀行股份有限公司等六家行庫每月第一個營業日牌告二年期小額定期存款之固定利率，計算之平均年利率。
勞動部勞動基金運用局（以下簡稱基金運用局）應每月公告前項平均年利率，作為當月之最低保證收益率。
前項所稱當地銀行二年定期存款利率，指依臺灣銀行股份有限公司、第一銀行股份有限公司、合作金庫銀行股份有限公司、華南銀行股份有限公司、土地銀行股份有限公司、彰化銀行股份有限公司等六家行庫每月第一個營業日牌告二年期小額定期存款之固定利率，計算之平均年利率。
勞動部勞動基金運用局（以下簡稱基金運用局）應每月公告前項平均年利率，作為當月之最低保證收益率。