Taiwan citizens aged 25 or older and under 65 who maintain household registration in Taiwan and are not enrolled in Labor Insurance (勞保), Farmer Insurance, Government Employees and School Staff Insurance, or Military Insurance must participate in National Pension Insurance under Article 7 of the National Pension Act; from 2026 (Republic of China year 115), the monthly insured amount is NT$21,103 with an insurance premium rate of 10.5%, meaning ordinary insured individuals pay an out-of-pocket share of NT$1,329 monthly (60%), while the government subsidizes NT$887 (40%). Under Article 8, insurance coverage takes effect at 00:00 on the day eligibility criteria are met; the Bureau of Labor Insurance, Ministry of Labor (勞動部勞工保險局) mails payment notices once every 2 months. Low-income households and individuals with severe or very severe physical/mental disabilities are 100% subsidized by the government, while medium-low income households, medium/mild disabilities, and persons whose income does not meet certain standards pay out-of-pocket shares of 30% or 45%.
Reminder: On November 12, 2025, the Ministry of Health and Welfare (衛生福利部) announced that effective January 1, 2026, the National Pension monthly insured amount adjusted from NT$19,761 to NT$21,103; the insurance rate has been 10.5% since January 2025. Under Article 10 of the National Pension Act, the premium rate is adjusted upward by 0.5% every 2 years up to a ceiling of 12%, but is not adjusted if fund reserves suffice for 20 years of future payouts; whether rates adjust in 2027 depends on ministry announcements. The threshold for interest exemption on overdue premiums was relaxed to NT$100 or less per month starting October 1, 2026. The latest amendment date of the National Pension Act in the national laws and regulations database is June 3, 2020 (compiled through October 22, 2026); benefit amounts have been adjusted according to consumer prices and differ from statutory baseline figures, so Bureau of Labor Insurance announcements prevail. Additionally, on January 22, 2026, the Executive Yuan approved a draft amendment to the National Pension Act submitted to the Legislative Yuan, which proposes removing joint spousal liability for premiums and fines (Articles 15 and 50) and raising baseline protection amounts, with the implementation date to be set by the Executive Yuan; this article is written based on currently enacted statutory provisions, and if amendments pass third reading, official announcements from the Ministry of Health and Welfare and Bureau of Labor Insurance take precedence.
Who Must Participate in National Pension and Who Cannot
Participation rules organized by the Bureau of Labor Insurance under Articles 6 and 7 of the National Pension Act:
| Situation | Must Participate in National Pension? |
|---|
| Aged 25 to under 65, domestic household registration, not covered by Labor, Farmer, Civil Service, or Military Insurance, and has never claimed old-age benefits under those systems | Must participate |
| Received Labor Insurance old-age benefits on or before December 31, 2008 (ROC year 97), regardless of seniority or amount | Must participate |
| Received Labor Insurance old-age benefits between January 1, 2009 and September 30, 2023 (ROC year 112) with under 15 years seniority or lump sum under NT$500,000 | Must participate |
| Period of coverage under Labor Insurance ordinary accident insurance (including unpaid parental leave, continuing coverage after occupational injury resignation, etc.) | Cannot participate |
| After receiving Labor Insurance old-age pension or Civil Service old-age pension payments | Cannot participate |
| Received relevant social insurance old-age benefits on or after October 1, 2023 (ROC year 112) | Cannot participate further |
| Already received Labor Insurance old-age benefits, re-employed only covered by Occupational Accident Insurance, and meets the criteria above | Still must participate |
| Aged 25 serving alternative military service (covered by alternative service insurance, not military insurance) | Still must participate |
| Residing overseas over 2 years without entering Taiwan on a ROC passport resulting in household registration deregistration | Not an insured person during deregistration period |
The most common situations are job resignation, gaps between careers, homemakers, or freelancers: as soon as Labor Insurance coverage ends, if the above criteria are met, National Pension automatically picks up from the qualifying date; when re-enrolling in Labor Insurance later, National Pension is withdrawn, and past National Pension seniority is combined under Article 9. After resigning, National Health Insurance must also be handled; see NHI transfer after resignation.
2026 Premiums: Monthly Out-of-Pocket Share by Status
In 2026, the full monthly premium is NT$21,103 × 10.5% = NT$2,216, apportioned by identity status under Article 12 of the National Pension Act. Monthly amounts published by the Bureau of Labor Insurance are as follows:
| Identity Status | Insured Out-of-Pocket Share | Government Subsidy |
|---|
| Ordinary insured person | 60%: NT$1,329 | 40%: NT$887 |
| Low-income household | NT$0 | 100%: NT$2,216 |
| Medium-low income household | 30%: NT$665 | 70%: NT$1,551 |
| Income under 1.5 times lowest living cost of current year | 30%: NT$665 | 70%: NT$1,551 |
| Income under 2 times lowest living cost of current year | 45%: NT$997 | 55%: NT$1,219 |
| Very severe or severe physical/mental disability | NT$0 | 100%: NT$2,216 |
| Medium physical/mental disability | 30%: NT$665 | 70%: NT$1,551 |
| Mild physical/mental disability | 45%: NT$997 | 55%: NT$1,219 |
Qualification criteria for low-income and medium-low income households differ slightly by municipality; see low-income household eligibility in Taipei and New Taipei. If household income does not meet 1.5 or 2 times the minimum living expense, apply for income certification at your local district office (區公所) to reduce premium burdens.
How and When to Pay
- Bimonthly billing cycles: The Bureau of Labor Insurance mails billing statements for the preceding 2 months at the end of each odd-numbered month, payable by the end of even-numbered months. For example, January and February 2026 premiums are billed at the end of March and due by the end of April; March and April premiums are billed at the end of May and due by the end of June.
- Daily proration: If coverage starts or ends mid-month, premiums are prorated based on actual days insured divided by 30 days per month (Article 13).
- Advance payment option: Prepayments can be made for up to 1 year; paid premiums are generally non-refundable, except for overpayments or erroneous payments not attributable to the insured person (Article 13).
- Financial difficulty installment plans: If unable to pay accumulated premiums and interest at once, applicants can apply to the Bureau of Labor Insurance for installment plans or deferred payment (Article 15).
What Happens If You Do Not Pay
| Consequence | Details | Legal Basis |
|---|
| Interest accrual | For each day overdue, daily interest accrues at the 1-year time deposit interest rate of Chunghwa Post on January 1; starting October 1, 2026, calculated interest under NT$100 per month is exempt (previously NT$30) | Article 14 of National Pension Act; Bureau of Labor Insurance interest rules |
| Uncredited seniority | Periods without paid premiums are excluded from insurance seniority | Article 17 |
| Over 10 years cannot be repaid | Unpaid periods exceeding 10 years cannot be repaid or credited toward seniority, except when caused by reasons not attributable to the insured person | Article 17 |
| Old-age pension restricted to Formula B | If unpaid periods result in lost seniority, one cannot choose the more favorable Formula A; if premiums between ages 64 and 65 are paid late after notice, the first 3 months of pension are calculated under Formula B | Article 30; Bureau of Labor Insurance guidance |
| Disability pension affected | If there are unpaid periods exceeding 10 years not credited to seniority, disability pension can only be calculated as monthly insured amount × seniority × 1.3%, without eligibility for baseline protection | Article 34; Bureau of Labor Insurance rules |
| Temporary suspension of payouts | Before premiums from the most recent 10 years are paid off or placed on installments, the Bureau of Labor Insurance may temporarily withhold benefit payouts | Bureau of Labor Insurance guidance |
| Spousal joint liability | Spouses bear joint and several liability for premiums and interest; spouses failing to pay without justifiable cause within written deadlines face fines of NT$3,000 to NT$15,000 | Article 15, Article 50, paragraph 2 |
What Benefits You Can Claim
| Benefit Type | 2026 Amount or Formula | Description |
|---|
| Old-age pension (Formula A) | Monthly insured amount × Seniority × 0.65% + NT$4,049 | The fixed addition has been NT$4,049 since January 2024; Ministry of Health and Welfare calculates 15 years seniority at approx NT$6,107 monthly |
| Old-age pension (Formula B) | Monthly insured amount × Seniority × 1.3% | Mandatory for those with unpaid premiums over 10 years or other disqualifying conditions |
| Maternity benefit | NT$42,206 per child | Applicable to childbirth occurring on or after January 1, 2026 |
| Funeral benefit | NT$105,515 (5 months insured amount) | Death occurring during insured coverage on or after January 1, 2026 |
| Disability basic guaranteed pension & baseline protection | NT$5,437 monthly | Fixed statutory guarantee, not adjusting automatically with monthly insured amount |
| Old-age basic guaranteed pension & survivor baseline protection | NT$4,049 monthly | Fixed statutory amount |
To compare old and new retirement systems across Labor Insurance and National Pension, consult Labor Insurance pension old vs new system and voluntary contribution. For funeral support options across social insurance, see funeral allowances and subsidies in Taiwan.
Frequently Asked Questions
Do I have to pay National Pension even if I am unemployed?
Yes. Citizens aged 25 to under 65 residing in Taiwan without enrollment in Labor, Farmer, Civil Service, or Military Insurance must join under Article 7. In 2026, ordinary insured individuals pay NT$1,329 monthly.
How much is National Pension per month in 2026?
In 2026, with an insured amount of NT$21,103 and a 10.5% rate, the total premium is NT$2,216. Ordinary insured persons pay NT$1,329; medium-low income households, medium disability, or income under 1.5 times lowest living cost pay NT$665; mild disability or under 2 times pay NT$997; low-income and severe disability pay NT$0.
Can unpaid National Pension premiums be paid later?
Yes, overdue premiums within the last 10 years can be paid back with accrued interest and credited to seniority; under Article 17, periods exceeding 10 years cannot be repaid or credited, disqualifying recipients from Formula A. Starting October 1, 2026, monthly interest under NT$100 is waived.
Will I be fined for not paying National Pension premiums?
In the statutory provisions reviewed, no direct administrative fine is levied on the insured person directly. However, spouses bear joint payment liability and may face fines of NT$3,000 to NT$15,000 under Article 50 if they refuse to pay without valid cause after written notice. The Executive Yuan approved a draft on January 22, 2026 proposing to delete this spousal penalty, pending legislative passage.
How often are National Pension payment notices sent?
Billing is bimonthly; statements for preceding 2 months are mailed at the end of odd-numbered months, due at the end of even-numbered months. For example, March and April 2026 premiums are billed late May and due late June.
Last updated: 2026-11-03
This article was compiled by SOSfix editors from public information for general reference only; for individual inquiries, contact the Bureau of Labor Insurance, Ministry of Labor (National Pension Division) or your local district office (區公所).
Sources
- Bureau of Labor Insurance, Ministry of Labor: National Pension monthly insured amount and premium rates (last updated 2026-01-06, verified 2026-11-02) (in Chinese): historical insured amounts (NT$21,103 from January 2026) and rates (10.5% from January 2025), mechanism adjusting 0.5% every 2 years up to 12%.
- Bureau of Labor Insurance, Ministry of Labor: National Pension premium sharing ratios and amounts (last updated 2026-01-02, verified 2026-11-02) (in Chinese): 2026 out-of-pocket and subsidy amounts: NT$1,329/887, NT$665/1,551, NT$997/1,219, NT$2,216.
- Bureau of Labor Insurance, Ministry of Labor: National Pension monthly insured amount adjusted to NT$21,103 effective January 1, 2026 (published 2025-11-20, verified 2026-11-02) (in Chinese): monthly out-of-pocket increase of NT$84 and NT$43 to NT$63; maternity benefit NT$42,206, funeral benefit NT$105,515; fixed benefits NT$4,049 and NT$5,437.
- Ministry of Health and Welfare: National Pension monthly insured amount adjusted to NT$21,103 on January 1, 2026 (2025-11-12 / ROC 114-11-12, verified 2026-11-02) (in Chinese): CPI growth 6.79%; 15 years seniority Formula A approx NT$6,107.
- Bureau of Labor Insurance, Ministry of Labor: National Pension insured persons (last updated 2025-04-28, verified 2026-11-02) (in Chinese): eligibility criteria and exclusions for National Pension.
- Bureau of Labor Insurance, Ministry of Labor: National Pension premium payment deadlines (last updated 2026-08-20, verified 2026-11-02) (in Chinese): 2-month billing periods, odd month mailing, even month due dates, and 2026 examples.
- Bureau of Labor Insurance, Ministry of Labor: importance of National Pension premium payment (last updated 2026-08-28, verified 2026-11-02) (in Chinese): unpaid periods without seniority, 10-year limit, Formula B restrictions, disability impacts, withholding benefits, spousal penalties.
- Bureau of Labor Insurance, Ministry of Labor: National Pension interest calculation (last updated 2026-10-01, verified 2026-11-02) (in Chinese): daily interest calculation rules; monthly interest under NT$100 exempt starting October 1, 2026.
- Bureau of Labor Insurance, Ministry of Labor: National Pension old-age pension benefit amounts (verified 2026-11-02) (in Chinese): Formula A additional amount NT$4,049 since January 2024, Formula B 1.3%.
- Executive Yuan: Executive Yuan approves draft amendment to National Pension Act (2026-01-22 / ROC 115-01-22, verified 2026-11-02) (in Chinese): draft removing spousal liability and penalties (amended Articles 15 and 50), raising basic guarantees, implementation date determined by Executive Yuan.
- National laws and regulations database: National Pension Act (amended June 3, 2020 / ROC year 109, verified 2026-11-02) (in Chinese): Articles 7–9 coverage and seniority; Articles 10–11 rates and insured amounts; Article 12 sharing ratios; Articles 13–15, 17 payment, interest, installments, joint liability, arrears; Articles 30, 32, 34 benefits; Article 50 fines.
