雇主每月提繳之勞工退休金，不得低於勞工每月工資6%，並應按勞工每月工資總額，依勞工退休金月提繳分級表之標準申報提繳。勞工亦得在每月工資6%範圍內，自願提繳勞工退休金，自願提繳部分不計入提繳年度薪資所得課稅。 至實際從事勞動之雇主、自營作業者、不適用勞基法勞工、受委任工作者，得在其每月工資或執行業務所得6%範圍內自願提繳，自願提繳部分不計入提繳年度薪資所得或執行業務收入課稅。 🔹更多資訊: … 更多https://www.bli.gov.tw/0012934.html Labor Pension Contribution Rates and Monthly Contribution Wages
The amount of labor pension borne by employers shall not be less than 6% of employees' monthly wage, and shall be reported by employers based on employees’ total monthly wages according to the Table of Monthly Contribution Classification of Labor Pension. Meanwhile, employees may voluntarily contribute their labor pension within 6% of their monthly wages, and the labor pension voluntarily paid is not… 更多
