Enforcement Rules of the Labor Pension Act Article 4-1

Employers filing pension contributions for the personnel specified in subparagraphs 2, 3, and 4 of Paragraph 1 of Article 7 of the Act shall submit photocopies of their ROC Alien Resident Certificates.Those who voluntarily pay pension contributions in accordance with Paragraph 2 of Article 7 of this Act shall be subject to the provisions of the preceding paragraph, mutatis mutandis.