Employer: have to contribute from the 1st day if the employee employed equal to or more than 60 days. eg. employed on 1/1/10, left on 4/2/10, employer does not need to contribute; if left on 4/4/10, the employer need to contribute from 1/1/10.
Employee: need to contibute after the first 30-day month, eg. employed on 4/3/10, employee does not need contribute March and April, but employed on 1/3/10, he will contribute from April 2010.