an employed foreigner on APRC is forced to enroll if LSA is applies.
依照108年5月17日修正生效之勞工退休金條例第7條第1項、第8條之1規定，受僱且適用勞基法之永久居留之外籍人士，已納入強制提繳對象。
https://www.bli.gov.tw/en/0014609.html
The targets of compulsory contribution are the Taiwanese citizens; foreign spouses; spouses from mainland, Hong Kong, or Macau; and permanent resident foreigners which apply to Labor Standards Act. However, for the labor who has allocated retirement reserve according to Private School Act, this regulation is not applicable.