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closure of companies. The features of the new paid for two-year-fixed-term-deposit from local
labor pension program are as follows : banks. When workers eventually receive their
pension payments, in addition to the principal
1. Labor Pension Can be Accumulated accumulated from all monthly contributions,
Continuously Throughout the they will also collect dividends equivalent to the
Working Period dividends paid for two-year-fixed-term-deposit
For workers who choose and apply to the new from local banks.
labor pension program, the pension contributed
by employers during workers' working period is Establishment of the National
cumulative and portable. Pension Program
2. Clear Overview of Pension Costs for
Employers The implementation of the national pension
program on October 1, 2008 fills the gap within
Employers should contribute 6% (or more) of the social insurance system; provides basic
workers' monthly wages to their labor pension economic security for citizens who are facing
accounts. With clear-cut accounting of pension old age, have given birth, have a serious
costs, this would also help avoid labor disputes disability or involved in death accident; and
over pension-related issues such as severance ensures the life stability for their dependents.
payment and employee termination. In addition, the establishment of the national
pension program also has the following major
3. Workers Who Contribute Voluntarily
Enjoy Tax Incentives impacts on our social security system :
Workers may contribute voluntarily additional 1.From occupation-based insurance to
labor pension within 6% of their monthly insurance for all citizens; filling the gap within
wages, and the voluntarily paid pension is not the social insurance system.
included in the tax on the annual income. As 2. From policy-based subsidies to institutional
for employers who actually engage in labor benefits.
work, self-employed operators, workers not 3. Aligned with the labor insurance pension
applicable under the Labor Standards Act and program, the national pension program has
commissioned workers, they may voluntarily taken into account welfare resources of
contribute their labor pension within 6% of their the society, thereby reducing the duplicate
monthly wages or operational income, and the allocation of resources and optimizing
labor pension voluntarily paid is not included efficacy.
as part of the annual income or operational
income subject to taxes. Establishment of the Labor
Insurance Pension Program
4.Labor Pensions Have Minimum
Guaranteed Dividends
Before the labor insurance pension program
In accordance with the Labor Pension Act, launched in January 1, 2009, the labor
the dividends accrued from the labor pension insurance program adopted a lump-sum
fund may not be lower than the dividends payment approach; this makes money
Chapter Four Safeguards for Laborers’ Old-Age Lives 35
