The Act on Pension Contributions for Persons during Rendering to Conscripted Military Service Article 4
During the period of the Draftee’s conscripted military service, the authority-in-charge shall apply mutatis mutandis to the regulation of the Monthly Contribution Classification of Labor Pension for the Worker, contributing pension based on the six percent of the Draftee’s monthly basic wage (pay) and special pay into the Draftee’s personal pension account established by the Bureau of Labor Insurance, Ministry of Labor.The Draftee may, monthly during the Draftee's conscripted military service period, voluntarily contribute up to six percent of the total amount of the Draftee's monthly basic wage (pay) and special pay, applying mutatis mutandis to the regulation of the Monthly Contribution Classification of Labor Pension for the Worker; this pension contributed by the Draftee out of the draftee's voluntary action shall be deducted from the Draftee’s taxable wage or salary in the year concerned.Expenses incurred according to paragraph 1 shall be allocated from the budget codified by the authority-in-charge.
中文原文 義務役服役期間提繳退休金條例第4條
主辦機關於役男服役期間,應按其支領每月薪額(俸)及加給之總額,準用勞工退休金月提繳分級表之規定,按月為其提繳百分之六退休金,儲存於勞動部勞工保險局設立之勞工退休金個人專戶。
役男於服役期間,得按其所支領每月薪額(俸)及加給之總額,準用勞工退休金月提繳分級表之規定,於百分之六範圍內,自願提繳退休金;其自願提繳之退休金,不計入提繳年度薪資收入課稅。
第一項提繳退休金所需經費,由主辦機關編列預算支應。
役男於服役期間,得按其所支領每月薪額(俸)及加給之總額,準用勞工退休金月提繳分級表之規定,於百分之六範圍內,自願提繳退休金;其自願提繳之退休金,不計入提繳年度薪資收入課稅。
第一項提繳退休金所需經費,由主辦機關編列預算支應。