義務役服役期間提繳退休金條例
國家應在服義務兵役期間為其提繳退休金,以增進其退休權益。
- Jurisdiction
- Taiwan
- Instrument
- Act or statute
- Citation
- F0030048
- Version
- 29 Nov 2023
- Language
- zh-Hant
- Official source
- View official record ↗
benefits administration employment government authority payroll pension administration pension contributions pensions record retention retirement retirement contributions tax treatment workforce compliance workforce transition
Statute overview
About this statute
國家應在服義務兵役期間為其提繳退休金,以增進其退休權益。 This provision applies to people born in the Republic of China after 1995-01-01 and includes specified military service and substitute service categories as 役男. 本條指定國防部為主管機關,並列出辦理前條役男提繳退休金事務的主辦機關。 主辦機關在役男服役期間,應按月提繳其每月薪額(俸)及加給總額的 6% 退休金;役男也可在 6% 範圍內自願提繳。 主辦機關應在役男役期開始、停止、期滿或死亡後15日內通知勞動部勞工保險局,並辦理開始或停止提繳退休金手續;也要保存役男名冊與相關資料至少5年。
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