Enforcement Rules of the Labor Pension Act Article 6
Business entities that have not received permission to implement annuity insurance shall contribute into employees' individual account of labor pension in accordance with Paragraph 1 to Article 6 of the Act.
中文原文 勞工退休金條例施行細則第6條
事業單位未經核准實施年金保險前，應依本條例第六條第一項規定為勞工提繳退休金至個人退休金專戶。