The Labor Pension Act that the Executive Yuan sent to the Legislative Yuan for deliberations originally called for an income replacement ratio of 1.3 % under both systems, but legislators caved to pressure from labor groups and sweetened benefits under the Labor Pension system.
投保薪資◎受雇勞工：從 1 萬 7,280 到 4 萬 3,900 元，共分 22 級固定投保金額 1 萬 7,280 元 (第二年起依消費者物價指數累計成長率達 5 % 調高月投保金額) 費率 7.5 % 至 13 %；第 3 年起每年調高 0.5 %，達 10 % 後每兩年調高 0.5 %。