活動快報

內容：

▍Beginning on April 1, 2026 Employers who hire a foreign worker who has worked in Taiwan for 10 years or more under the provisions of the Basic Labor Act are required to establish a labor retirement reserve fund dedicated account, into which to pay labor retirement reserve funds.

If an employer hires a foreign worker employed in accordance with Subparagraphs 8-10, Paragraph 1, Article 46 of the Employment Service Act, who has worked for the same business unit for 10 years or longer, attention should be paid to the following items:

•Establish a labor retirement reserve fund dedicated account

•Monthly contribution to pension fund : Beginning on April 1, 2026, labor retirement reserve fund contributions will be paid amounting to 2-15% of a foreign worker’s total monthly salary.

•Annual full allocation : If in 2027 a foreign worker will meet retirement conditions detailed in Article 53 and Subparagraph 1, Paragraph 1, Article 54 of the Basic Labor Act, then at the end of 2026 the full required retirement fund should be included in the calculation of the annual full allocation, with the difference between the required retirement fund and the dedicated fund account paid before the end of March 2027: and so forth.

For more information on procedures and documents required when applying to establish a labor retirement fund dedicated account, contact the local labor competent authority (county, city government labor affairs bureau (office) or social affairs bureau (office).