The Rules are prescribed in accordance with Article 57 of the Labor Pension Act (here-in-after referred to as the Act).

Employers applying for contributing to labor pensions in accordance with Paragraph 1 to Article 6 of the Act are required to complete the Application for Labor Pension Contributions (hereinafter "the Application") and the Labor Pension Contributions Report (hereinafter "the Report") and shall submit each to the Bureau of Labor Insurance, Ministry of Labor (hereinafter "the Bureau ").
Those that are already participating in labor insurance or employment insurance are waived from completing the Application, and a serial number will be issued by the Bureau.

Where an employer is declaring the labor pensions shall be contributed in accordance with Paragraph 1 to Article 6 of the Act, a photocopy of the national identification card or a photocopy of the responsible person's national identification card of the employer and the photocopies of the following documents should be submitted except the employer is one of government institutions, public schools and except the employer is using on-line declaration system provided by government agencies (institutions) to declare:
1. Factory: related identification documents regarding factory registration.
2. Coal Mine: Record of mine registration, licenses for coal mining or exploration.
3. Salt fields, farms, grazing sites, logging sites and tea fields: record of registration.
4. Transportation industries cargo transportation permit or related identification documents.
5. Public works industries: operation license or related identification documents.
6. Companies, shops or stores: company registration records or commercial license.
7. Private educational institutions, news media outlets, cultural enterprises, public interest organizations, cooperative enterprises, fisheries, vocational training centers and civic organizations of all kinds: establishment or registration records.
8. All other business entities: permits or documentation provided by industry supervisory bodies.
Those who cannot obtain the required documentations for the items in the preceding paragraph shall alternatively submit tax deduction records or use generalized and standardized receipts in applying.
For responsible persons submitting copies of national identification cards in accordance with Paragraph 1, non-citizens may submit copies of their residence permits or passports as an alternative.

Should any changes occur in the following, the employer must apply to the Bureau within thirty days:
1. Changes in the name, registered address or contact address of the business entity.
2. Change of responsible persons.
Should the necessary changes fail to be made in accordance with the previous paragraph, the Bureau shall directly make the necessary changes in accordance to the insuring unit of the labor insurance or employment insurance.

Employers filing pension contributions for the personnel specified in subparagraphs 2, 3, and 4 of Paragraph 1 of Article 7 of the Act shall submit photocopies of their ROC Alien Resident Certificates.
Those who voluntarily pay pension contributions in accordance with Paragraph 2 of Article 7 of this Act shall be subject to the provisions of the preceding paragraph, mutatis mutandis.

The term 'self-employed persons' stated in subparagraph 2 of Paragraph 2 to Article 7 of the Act refers to people working under either of the following circumstances for remuneration without hiring others:
1. Those operating their own businesses or with partners;
2. Those independently engaging in labor or skillful work.