Farmer Pension Act Article 7
The total amount of payments to be made by farmers and the Competent Authority per month under Paragraph 1 of Article 3 shall be calculated by doubling monthly minimum wage times the payment ratio. Farmers are responsible for 40% of the total amount, while the Competent Authority is responsible for 60% of the total amount.The payment ratio mentioned in the preceding Paragraph shall be determined by farmers within a range of 10%, and will be limited to whole numbers.Only after a farmer makes a payment into his/her farmers’ pension in accordance with the provisions of Paragraph 1 shall the Competent Authority make its payment into the same farmers’ pension.The amount to be paid into farmers pensions each month by participating farmers can be deducted from their taxable income from self-grown crops, fisheries, animal husbandry, forestry, or mining for the year of the payments.
中文原文 農民退休儲金條例第7條
農民與主管機關依第三條第一項規定按月共同提繳之總金額，依每月最低工資乘以提繳比率之二倍計算。
農民負擔總金額之百分之四十，主管機關負擔總金額之百分之六十。
前項提繳比率由農民於百分之十範圍內決定之，並以整數為限。
農民依第一項規定提繳農民退休儲金後，主管機關始提繳農民退休儲金。
農民每月提繳之農民退休儲金，不計入提繳年度自力耕作、漁、牧、林、礦之所得課稅。
農民負擔總金額之百分之四十，主管機關負擔總金額之百分之六十。
前項提繳比率由農民於百分之十範圍內決定之，並以整數為限。
農民依第一項規定提繳農民退休儲金後，主管機關始提繳農民退休儲金。
農民每月提繳之農民退休儲金，不計入提繳年度自力耕作、漁、牧、林、礦之所得課稅。