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Participants

  As of the end of December 2018, Pension Fund participation included 7,151 institutions and schools, and 651,186 individuals in the military, civil service and education categories. Among these, civil servants numbered 297,704 (45.72%)education staff 182,664 (28.05%) and military personnel 170,818(26.23%), respectively.
Pension Fund Contributions

       

       

Contributions to the Pension Fund

  Pursuant to the law, contribution rates to the Pension Fund by civil servants, military personnel and education staff range from 8% to 12% of double the amount of their basic pay. Upon the institution of the new pension program, the initial Pension Fund contribution rate was 8%. Based on the first Pension Fund actuarial assessment of June 2000 the contribution rate for military personnel, civil servants, and education staff was adjusted to 8.8% from 1 January 2002, and pursuant to Legislative Yuan resolutions it was progressively raised over three years from 2004 to 12% (from 8.8% to 9.8% in 2004; 9.8% to 10.8% in 2005; and 10.8% to 12.9% in 2006). Consequently, the current contribution rate has reached the maximum 12% allowable by law (the Examination Yuan submitted the draft of the amended Civil Service Retirement Act to the Legislative Yuan on 3 April 2009, under which the maximum contribution rate would be raised from 12 to 18%). Of the total contributions paid into the Pension Fund each month, the government bears 65% and individuals contribute the remaining 35%.

       

       

Historical Pension Fund Contributions, by Participant Category

Units: NT$100 million

Historical Pension Fund Contributions, by Participant Category

Category Fiscal Year

Military Personnel

Civil Servants

Education Staff

Political Appointees

Total

1996

-

113.91

38.37

-

152.27

1997

23.20

131.90

104.68

-

259.78

1998

49.16

137.48

113.53

-

300.17

1999

50.16

146.65

117.53

-

314.34

1999 2nd half & 2000

75.93

238.82

174.95

2.40

492.09

2001

53.47

159.19

128.20

0.42

341.29

2002

61.72

176.59

140.59

0.71

379.60

2003

62.60

180.18

142.97

0.72

386.48

2004

68.19

197.00

158.60

-0.03

423.76

2005

72.15

226.77

179.45

-0.05

478.31

2006

78.72

251.71

199.70

-0.06

530.07

2007

75.88

255.58

201.94

0.52

533.92

2008

79.94

257.55

206.64

0.59

544.72

2009

84.21

263.99

205.90

0.12

554.22

2010

89.04

271.19

207.34

0.48

568.05

2011

92.01

272.46

211.88

0.40

576.75

2012

98.05

276.28

215.67

0.46

590.46

2013

96.55

277.85

217.69

0.42

592.51

2014

97.17

279.22

219.76

0.44

596.59

2015

98.33

278.34

220.18

0.45

597.3

2016

98.88

277.39

219.35

0.45

596.07

2017

98.02

280.11

218.47

0.53

596.13

2018

137.30

292.72

227.91

0.48

658.41


Note:
From January 2000 political appointees were retroactively brought into the pension system dating to 1 May 1996. From 1 January 2004 political appointee participation in the Pension Fund was discontinued; however, payments continued to be administered, with shortfalls in revenues and outlays to be compensated by governments at all levels according to law.