Enforcement Rules of the Labor Pension Act Article 35
Seniority stated in Paragraph 1 to Article 24 and Paragraph 1 to Article 24-2 shall be calculated according to the number of months for which the pension contributions have actually been paid.Workers participating in the annuities insurance of the Act are required to transfer the entire policy value reserve of the annuities insurance to the designated individual pension account to have their years of service before and after the transfer calculated together.
中文原文 勞工退休金條例施行細則第35條
本條例第二十四條第一項及第二十四條之二第一項之工作年資，以實際提繳退休金之月數計算。
勞工參加本條例年金保險之工作年資，將年金保險之保單價值準備金全額移撥至個人退休金專戶者，始合併計算。
勞工參加本條例年金保險之工作年資，將年金保險之保單價值準備金全額移撥至個人退休金專戶者，始合併計算。