Q: How do intermediate skilled foreign workers meet the terms of retirement provisions? How are work tenure and pension calculated?

Answer:

(1) When a worker meets the voluntary retirement provisions in Article 53 of the Labor Standards Act (where the worker has worked for 15 years or more at a single business entity and reaches the age of 55; where the worker has worked for 25 years or more; where the worker reaches the age of 60 and has worked for 10 years or more) and applies to the employer to retire or the employer compels the worker to accept mandatory retirement in accordance with the provisions of Article 54 of the Act, the employer in accordance with the provisions of Article 55 gives the worker two base points for each full year of service. However, one base point is given for each full year of service over 15 years, the maximum number of base points being 45. The length of service is calculated as half a year when it is less than six months and as one year when it is more than six months.
(2) Article 57 of the Labor Standards Act and Article 5 of the Implementation Rules stipulate that a worker’s years of service are limited to years of employment at the same business entity and will be calculated from the first day of employment. If a worker originally engaged in work detailed in Subparagraphs 8 to 10, Paragraph 1, Article 46 of the Employment Service Act, but then transferred to engage in intermediate skilled work detailed in Subparagraph 11, Paragraph 1, Article 46 of the Employment Service Act, where the labor contract is not terminated the worker’s “years of service” will be calculated from the “first day of employment.” 
(3) Employers can calculate the pension of intermediate skilled workers by using the Ministry of Labor’s old labor pension system calculation table (website: https://gov.tw/yti).