To enhance the retirement benefits of those rendering conscripted military service under the Act of Military Service System, the State contributes pensions for such individuals during their service, resulting in the need for this Act to be specifically regulated.

This Act applies to the following personnel (hereinafter referred to as the Draftee) born after January 1, 2005:
1. The personnel serve as a reserved officer, and reserved non-commissioned officer, or active service of standing soldier under the Act of Military Service System.
2. The personnel serve the Substitute Service under the Enforcement Statute for Substitute Services.

The term “competent authority” referred to in this act shall be the Ministry of National Defense.
The term “authorities-in-charge” referred to in this act shall be the authorities in charge of the pension contributions for the Draftee.
Subparagraph 1: The Ministry of National Defense; the Coast Guard Administration, Ocean Affairs Council; and the National Security Bureau.
Subparagraph 2: The Ministry of the Interior.

During the period of the Draftee’s conscripted military service, the authority-in-charge shall apply mutatis mutandis to the regulation of the Monthly Contribution Classification of Labor Pension for the Worker, contributing pension based on the six percent of the Draftee’s monthly basic wage (pay) and special pay into the Draftee’s personal pension account established by the Bureau of Labor Insurance, Ministry of Labor.
The Draftee may, monthly during the Draftee's conscripted military service period, voluntarily contribute up to six percent of the total amount of the Draftee's monthly basic wage (pay) and special pay, applying mutatis mutandis to the regulation of the Monthly Contribution Classification of Labor Pension for the Worker; this pension contributed by the Draftee out of the draftee's voluntary action shall be deducted from the Draftee’s taxable wage or salary in the year concerned.
Expenses incurred according to paragraph 1 shall be allocated from the budget codified by the authority-in-charge.

The authority-in-charge shall compile a list and notify the Bureau of Labor Insurance of the Ministry of Labor to process the commencement or termination of pension contributions within fifteen days from the date of the Draftee’s commencement, suspension, completion, or death during conscripted military service.
The authority-in-charge shall have a roster of the Draftee on file, along with records and relevant documentation related to the date of the Draftee’s commencement, suspension, completion, or the death during conscripted military service, as well as the Draftee's basic wage (pay) and special pay, and monthly contribution records. These records shall be kept for a period of five years from the suspension or completion of the Draftee's period of conscripted military service.

The operations, processes, procedures, claim, and calculation methods; and interest distribution; as well as related matters regarding the Draftee's retirement pension contributions, except otherwise provided in this Act, shall be, mutatis mutandis, regulated by the Labor Pension Act and its relevant regulations.

After the discharge from conscripted military service, when the Draftee enter different professional fields, pensions contributed during the Draftee's period of service or how the period served in the military can be connected with the retirement plan in various fields; all which shall be handled in accordance with the laws and regulations governing the retirement and severance compensation of the respective professional field.

This Act shall be put into force from the date of January 1, 2024.