Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 2
Within the range specified in Paragraph 1 of Article 56 of the Act, each business entity shall determine its ratio of contribution to the Labor Pension Reserve in accordance with the following:1. The seniority of the workers;2. The wage structure;3. The worker turnover rates in the five most recent years;4. The number of workers retiring in the five upcoming years;5. The amount of pension funds contributed according to the Regulations Governing Management, Utilization and Allocation of Worker Pension Funds Set up by Profit-Seeking Enterprises prior to applying the Act;6. Personal insurance taken for the workers prior to applying the Act, provided that the insurance benefits may be used as labor pension reserve funds.
中文原文 勞工退休準備金提撥及管理辦法第2條
各事業單位之提撥率，由雇主在本法第五十六條第一項規定範圍內，依據下列因素擬定之：
一、勞工工作年資。
二、薪資結構。
三、最近五年勞工流動率。
四、今後五年退休勞工人數。
五、適用本法前，依營利事業設置職工退休基金保管運用及分配辦法規定提撥之退休基金。
六、適用本法前，投保有關人身保險，但以其保險給付確能作為勞工退休準備金者為限。
一、勞工工作年資。
二、薪資結構。
三、最近五年勞工流動率。
四、今後五年退休勞工人數。
五、適用本法前，依營利事業設置職工退休基金保管運用及分配辦法規定提撥之退休基金。
六、適用本法前，投保有關人身保險，但以其保險給付確能作為勞工退休準備金者為限。