According to the Council of Labor Affairs, all working people are required to enroll in the Labor Pension system, while non-working persons must transfer into the National Pension system.
三大隱憂專研社會福利政策，多年來力推勞保年金和國民年金的台大社工系教授林萬億指出，兩項年金的實施讓全民獲得老年生活的基本保障，在制度面上是一大突破，但仍有若干隱憂值得關注。首先，勞保年金的給付優於國民年金，將導致大量「假勞工」投保勞保。