Under the old system, companies had to make payments of about 12.5 % of an employee's salary into his or her retirement fund. Under the new system, they have to make payments of only 6 % of their employees 'salaries. Over the long term, companies will therefore incur lower costs. Moreover, under the old system companies were responsible for planning and budgeting for future pension payments.
對企業來說，舊制的退休金成本平均負擔為給付薪資的 12.5 %，新制則降到 6 %，長期來說，企業負擔的成本是減輕的。