Labor Insurance + Labor PensionTW-specific
Taiwan employees (including foreign nationals with work permits) are covered by two parallel mandatory pension schemes. This tool estimates the combined monthly benefit at retirement, including the optional 0–6% self-contribution tax benefit.
Formula references (2024)
- Labor Insurance: monthly pension = higher of A (0.775% × years + NT$3,000) or B (1.55% × years), with insured salary capped at NT$45,800
- Labor Pension: employer mandatory 6%, employee optional 0–6% (tax deductible); accumulated in individual account; annuitized at retirement if 15+ years service
- Eligibility: 15+ years for monthly pension under both schemes
See the Labor Pension article for background.
Frequently asked
- Is Labor Insurance (勞保) the same as Labor Pension (勞退)?
- No. Labor Insurance is a social insurance scheme (pooled risk, similar to NHI) that pays a formula-based old-age pension. Labor Pension is an individual defined-contribution account (mandatory 6% from employer, optional 0-6% from employee). At retirement you draw from both, but they're computed differently.
- Should I make the optional 6% Labor Pension self-contribution?
- Usually yes for mid- and high-income earners. Self-contribution is deductible from that year's salary income (tax savings), and the Labor Pension fund is government-guaranteed against loss below the 2-year time-deposit rate. NT$1M income with 12% marginal rate × 6% self-contribution = NT$60K contributed, NT$7,200 tax saved (≈ 12% effective uplift on that contribution).
- Can I take a lump sum at retirement?
- Labor Insurance: monthly pension requires 15+ years of service; below that, lump sum only. Labor Pension: 15+ years gives you the choice between monthly annuity (life-expectancy formula) and lump sum; below 15 years, lump sum only. Monthly suits longevity hedging; lump sum suits people who want to self-invest or pay off a mortgage.
- What if Labor Insurance becomes insolvent?
- There is real actuarial pressure on Labor Insurance, projected to be most severe around 2028-2030. Likely policy responses: raise contributions, delay eligible retirement age, or trim payout formulas. Plan as if Labor Insurance is a 'baseline floor' and rely primarily on Labor Pension + personal savings.
- Do foreign workers in Taiwan get Labor Insurance and Labor Pension?
- Yes. Foreign nationals with valid work permits are mandatorily enrolled in both, and the optional self-contribution is also available. If you leave Taiwan before 15 years of service, lump sum only; over 15 years, monthly annuity is available (confirm overseas payment rules with the Bureau of Labor Insurance).
- Does this tool store my salary or service data?
- No. All calculations run in your browser. Nothing is uploaded.