勞工退休金條例（勞退新制）已於 108 年 5 月 17 日修法生效，將取得永久居留之外籍人士納為該條例強制提繳對象。 因此受僱於適用勞動基準法單位之外籍人士，如修法生效時已具備永久居留身分者，自是日起適用勞退新制；如於修法生效後到職或始取得永久居留身分者，則自到職日起或取得永久居留之日起為強制提繳對象。
#勞退 Foreigners Holding Permanent Residency Shall Be… 更多 Applicable to the Labor Pension Act.
The amended Labor Pension Act (new labor pension system) was enforced on May 17, 2019. Foreigners holding permanent residency shall be subject to mandatory pension contribution under the Act. For business entities applicable to the Labor Standards Act, their foreign employees shall become applicable to the new labor pension system on the same day, if he/she has already acquired permanent residency on or before the effective date. If the foreigner is employed or acquires the permanent residency after the effective date, he/she shall be subject to mandatory pension contribution respectively on the date of employment or the date acquiring the permanent residency.
