No. 18752
Promulgation Date 2022-01-11
Ministry of Employment and Labor
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Scope of Application)
CHAPTER II ESTABLISHMENT OF RETIREMENT BENEFIT SCHEMES
Article 4 (Establishment of Retirement Benefit Schemes)
Article 5 (Retirement Benefit Schemes of Newly Established Businesses)
Article 6 (Establishment of Two or More Retirement Pension Plans for Participants)
Article 7 (Protection of Entitlement to Benefits)
Article 8 (Establishment of Retirement Allowance Systems)
Article 9 (Payment of Retirement Allowances)
Article 10 (Extinctive Prescription of Retirement Allowances)
Article 11 (Treatment of Non-Establishment of Retirement Benefit Scheme)
Article 12 (Preferential Payment of Retirement Benefits)
CHAPTER III DEFINED BENEFIT PLANS
Article 13 (Establishment of Defined Benefit Plans)
Article 14 (Contribution Period)
Article 15 (Amount of Benefits)
Article 16 (Securing of Ability to Pay Benefits)
Article 17 (Types of Benefits and Eligibility Requirements of Recipients)
Article 18 (Notification of Operational Status)
Article 18-2 (Composition of Reserve Fund Operating Committee)
CHAPTER IV DEFINED CONTRIBUTION PLANS
Article 19 (Establishment of Defined Contribution Plans)
Article 20 (Allocation and Payment of Contributions)
Article 21 (Methods of Operating Reserves and Supply of Information)
Article 21-2 (Establishment of Default Option Scheme)
Article 21-3 (Operation of Default Option Scheme)
Article 21-4 (Selection of Default Option Management Plan by Participants)
Article 22 (Early Withdrawal of Reserves)
Article 23 (Establishment of Defined Contribution Plan Participated by at Least Two Employers)
CHAPTER IV-2 SME RETIREMENT PENSION FUND PLAN
Article 23-2 (Operation of SME Retirement Pension Fund Plan)
Article 23-3 (Management and Operation of SME Retirement Pension Fund)
Article 23-4 (Utilization of Data)
Article 23-5 (Descriptions of Standard Contract of SME Retirement Pension Fund)
Article 23-6 (Establishment of SME Retirement Pension Fund Plan)
Article 23-7 (Level of Contribution and Payment of Contributions)
Article 23-8 (Establishment of Participant Contribution Account of SME Retirement Pension Fund Plan)
Article 23-9 (Contribution Period)
Article 23-10 (Provision of Information on Fund Operation)
Article 23-11 (Notification of Operational Status)
Article 23-12 (Types of Benefits and Eligibility Requirements of Recipients)
Article 23-13 (Early Withdrawal of Reserves)
Article 23-14 (Support by the State)
Article 23-15 (Responsibilities of COMWEL)
Article 23-16 (Guidance and Supervision)
CHAPTER V INDIVIDUAL RETIREMENT PENSION PLANS
Article 24 (Establishment and Operation of Individual Retirement Pension Plans)
Article 25 (Special Cases for Businesses Employing Less Than 10 Employees)
CHAPTER VI RETIREMENT PENSION TRUSTEES AND THEIR PERFORMANCE OF DUTIES
Article 26 (Registration of Retirement Pension Trustees)
Article 27 (Revocation of Registration of Retirement Pension Trustees and Transfer Orders)
Article 28 (Conclusion of Contract on Operational Management Services)
Article 29 (Conclusion of Contract on Asset Management Services)
Article 29-2 (Fees)
Article 30 (Provision of Operational Management Services)
Article 31 (Entrustment of Solicitation Services)
CHAPTER VII RESPONSIBILITIES AND SUPERVISION
Article 32 (Responsibilities of Employers)
Article 33 (Responsibilities of Retirement Pension Trustees)
Article 34 (Responsibilities of the Government)
Article 35 (Supervision over Employers)
Article 36 (Supervision over Retirement Pension Trustees)
Article 37 (Request for Financial Transaction Information)
CHAPTER VIII SUPPLEMENTARY PROVISIONS
Article 38 (Measures to be Taken when Retirement Pension Plan is Abolished or Suspended)
Article 39 (Business Cooperation)
Article 40 (Reporting and Investigation)
Article 41 (Hearings)
Article 42 (Entrustment and Delegation of Authority)
CHAPTER IX PENALTY PROVISIONS
Article 43 (Penalty Provisions)
Article 44 (Penalty Provisions)
Article 45 (Penalty Provisions)
Article 46 (Penalty Provisions)
Article 47 (Joint Penalty Provisions)
Article 48 (Administrative Fines)
ADDENDA <Act No. 10967, Jul. 25, 2011>
ADDENDUM <Act No. 15664, Jun. 12, 2018>
ADDENDUM <Act No. 17326, May 26, 2020>
ADDENDUM <Act No. 18038, Apr. 13, 2021>
ADDENDA <Act No. 18752, Jan. 11, 2022>