National Pension (GuoBao) Arrears Impact, Payment Deadline, and Spouse Joint Penalty Key Summary

Here are the four key points regarding not paying the National Pension (GuoBao): • Impact on Insurance Years and Interest: The period of arrears cannot be counted as valid insurance years, and overdue premiums will incur interest calculated daily according to regulations. • Strict 10-Year Repayment Limit: The deadline for repaying GuoBao arrears is 10 years, calculated individually for each installment. If you fail to repay within 10 years, you generally cannot recover the years of coverage. • Reduced Old-Age Pension at 65: If more than 10 years of arrears result in lost coverage years, you cannot choose the more favorable Option A calculation (Monthly Insured Amount × Years × 0.65% + Additional Amount) when applying for the old-age pension at 65. You will have to use the lower Option B calculation (Monthly Insured Amount × Years × 1.3%), significantly reducing your monthly pension. Furthermore, if there are arrears between ages 64 and 65, and you pay late after being notified, the first 3 months will be calculated using Option B. • Spouse Joint Penalty: While the insured person's own arrears do not directly result in a fine, spouses have a joint obligation to pay. If a spouse refuses to pay within the deadline set by the Bureau of Labor Insurance (BLI) through written notice, without a valid reason, a fine of NT$3,000 to NT$15,000 may be imposed by law. • Remedial Measures: If you have accumulated high arrears and cannot afford to pay in full, you can apply to the BLI within 10 years to break down the payments into smaller installments, or apply for installment payments if you meet specific conditions (e.g., arrears of NT$3,000 or more and income below NT$500,000).