1. Pursuant to Articles 6, 7, 14, and 16 of the Labor Pension Act and Article 24 of the Act for the Recruitment and Employment of Foreign Professionals, employers shall contribute at least 6% of an employee’s monthly wages to the employee’s labor pension from the date of employment through the date of separation, for employees covered by the Labor Standards Act, including nationals of the Republic of China (Taiwan), foreign spouses, spouses from Mainland China, Hong Kong, or Macao, foreign nationals with permanent residency, foreign professionals, and foreign special professionals. The contributions are deposited into the employee’s individual labor pension account established by the Bureau of Labor Insurance. Employees may also voluntarily contribute an additional amount of up to 6% of their monthly wages, and such voluntary contributions are not included in taxable salary income for the year in which the contributions are made. The employer collects the employee’s voluntary contributions and remits them, together with the employer’s contributions, to the Bureau of Labor Insurance.

2. Please assist in disseminating this information to graduating and current students. When entering the workforce after graduation or taking a summer part-time job, students should pay attention to their labor pension rights. If employed by a business or organization covered by the Labor Standards Act, whether working part-time or full-time, the employer is required by law to enroll the employee in the labor pension system and make the required contributions. Employees may also voluntarily contribute to their labor pension. Students who wish to participate in voluntary contributions should inform their employers, who will report the election to the Bureau of Labor Insurance and collect the voluntary contribution amount each month for remittance to the Bureau. The voluntary contribution rate may be adjusted twice per year.

3. Students are also encouraged to understand the benefits of voluntary labor pension contributions:

   (1) Voluntary contributions may participate in the investment and distribution of fund earnings. Through the effect of compound growth over time, voluntary contributions can accelerate the accumulation of funds in an individual labor pension account.

   (2) Voluntary contributions are not included in taxable salary income for the year in which the contributions are made, which may help reduce income tax expenses.

4. The University recommends adding a link to the Bureau of Labor Insurance’s “Business Services → Labor Pension → Voluntary Labor Pension Contributions” webpage to help students better understand the relevant labor pension regulations: Bureau of Labor Insurance – Voluntary Labor Pension Contributions.

👉👉 🎓 The homepage of the National Quemoy University Employment Counseling & Alumni Services Center also features a dedicated section on “Part-Time Work / Internships / Job-Seeking Q&A and Labor Rights Information & Complaint Channels,” covering topics such as workplace tips, part-time work guides, job scam prevention, part-time job opportunities, essential summer job information, the Youth Working Holiday Information Handbook, labor pensions, voluntary labor pension contributions, and other related resources. Current graduating students and students are welcome to visit the section for more information: Visit the Employment & Labor Rights Information Section