The written inquiry made by employers in accordance with Paragraph 1 of Article 9 of the Act shall require the signature of employees. Two copies of the inquiry form shall be made for the employer and the employee to hold one copy each.
Employers shall report the result of an inquiry using the Labor Pension System Selection and Pension Contribution Application Form and mail it the Bureau of Labor Insurance and also keep a copy for themselves.
Employees choosing this labor pension system according to Paragraph 1 of Article 9 of the Act, in addition to indicating their choice in writing as described therein, may also file a written statement of their decision with the Bureau of Labor Insurance. If the information filed by the employer is inconsistent with the written statement from the employee, the latter shall prevail.
Employees choosing this pension system according to Paragraph 2 of Article 9 of the Act shall indicate their choice in a written statement carrying their signature.
Employees choosing the pension system prescribed in the Labor Standards Act according to Paragraph 2 of Article 8-1 of the Act shall indicate their choice in a written statement carrying their signature and the statement shall exist in two copies for the employer and the employee to keep one copy each.

Business entities that have not received permission to implement annuity insurance shall contribute into employees' individual account of labor pension in accordance with Paragraph 1 to Article 6 of the Act.

For business entities inquiring employees' choices of annuity insurance in accordance with Paragraph 1 to Article 35 of the Act, should its employees choose not to participate in annuity insurance, aside from selecting to adopt the retirement mechanism provided for by the Labor Standards Act, the employer shall also contribute to employees' individual account of labor pension.

Upon enforcement of the Act, employees who are notified by the Central Competent Authority that are subject to the Labor Standards Act shall adopt the Labor pension system provided for by the Act, with the employers contributing to individual pension accounts and reporting to the Bureau within 15 days after the Act has come into force. However, those participating in annuity insurance as prescribed in Article 35 of the Act shall not be subject to this deadline.
Assessments of prior seniority, level of pension payment and severance payments of employees who adopt the pension mechanism of the Act as mentioned in the previous paragraph shall be made in accordance with the, Article 84-2 of the Labor Standards Act.

For a employee who is hired by and concurrently works for two or more employers, his or her employers must each contribute into unique individual accounts belonging to the same employee.

For employees who are injured in work-related disasters and as a result cannot work, during the period that employees are unable to work, the employer must provide the original wage in accordance with Subparagraph 2 of Article 59 of the Labor Standards Act pursuant to the Monthly Contribution Classification Table of Labor Pension, and continue to contribute labor pension on a monthly basis to injured employees' individual accounts.

In the event that the business entity is reorganized or transferred ownership in the manner prescribed by Article 20 of the Labor Standards Act or is party to a merger/acquisition as prescribed by the Business Mergers and Acquisitions Act and the Financial Institution Mergers Act, the remaining employees choice of retirement mechanism and retention of annual wages as regulated by Paragraphs 2 to Article 8-1, Paragraphs 1 and 2 to Article 9, Paragraph 1 to Article 11 or Paragraph 1 to Article 35 of the Act shall be administered by the business entity that remains following the merger, reconstitution or takeover.

Employees shall transfer the agreed retirement payment for paying off in accordance with Paragraph 2 to Article 13 of the Act to individual accounts provided for by the Act; those who fail to meet the requirements stipulated by Paragraph 1 to Article 24 or Paragraph 1 to Article 24-2 of the Act are not entitled to payment.
Employees who intend to transfer the entire sum of the above-mentioned payment into their individual account of labor pension shall base their calculation of seniority on the method pursuant to Article 24 and Paragraph 1 to Article 24-2 of the Act. The Bureau or insurers shall be notified of this transfer.

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Workers choosing to deposit contributions in the designated individual pension account, separated from work, finding new employment and deciding to participate in the annuities insurance according to Paragraph 1 of Article 35 of the Act may choose to keep already deposited pension contributions in the designated individual pension account or transfer the entire principal and accrued interest in one lump sum to participate in the annuities insurance.
Workers choosing to participate in the annuities insurance, separated from work, finding new employment and deciding to let their employers appropriate pension contributions from their wages into the designated individual pension account may choose to keep already deposited for the annuities insurance or transfer the entire policy value reserve of their annuities insurance policy in one lump sum into the designated individual pension account.
Switches made in accordance with the two preceding paragraphs must be processed by the Bureau within 30 days upon receipt of the application.