Article Content

Title:
Labor Insurance Act ( 2021.04.28 Modified )Ch

  CHAPTER 6 PENAL PROVISIONS

Article 70
In case a person receives insurance benefits through fraudulent or other improper act, or makes false certification, report, misrepresentation, or files a claim for medical expenses, he shall not only be fined an amount equivalent to twice the insurance benefits received, but also be liable to the insurer for compensation for damages. If criminally liable, he shall also be referred to the court for indictment. Any medical expenses so received by specially contracted hospital or clinic may be deductible from the expenses claimed or receivable by it.
Article 71
An employee who, in violation of the provisions of this Act, has not participated in labor insurance and attended to the formalities thereof, shall be fined an amount no less than one hundred and no more than five hundred NT dollars.
Article 72
An insured unit failing to enroll its employees for labor insurance in accordance with the regulations of this Act shall be imposed a fine four times the total of premiums for the period from the date of employment to the date of the actual enrolment or the date of termination of employment. The loss thus incurred by the employees shall be compensated by the insured unit in accordance with the payment standard defined in this Act.
When an insured has paid insurance premiums as a result of an insured unit in violation of the regulation of this Act having failed to pay the premiums for the insured, the insured unit shall be subject to a fine two times the amount of the premiums that the insured has paid. The insured unit shall further refund such premiums to the insured.
In the event that an insured unit under-declares or over-declares insured salaries of its employees, a fine four times the total of premiums under-declared or over-declared from the onset of the violation shall be imposed, and the said insured unit shall pay back the amount of benefits thus over-claimed. The said insured unit shall also compensate the employees for any loss thus incurred.
In the event that an insured unit refuses to produce documents required for an audit conducted by the insurer according to paragraph 3 of Article 10 or that an insured unit violates the regulation of paragraph 4 of the same article, a fine of more than NT$6,000 but less than NT$18,000 shall be imposed on the said insured unit.
In the event that an insured unit on which an overdue fine up to 100% of the total premiums payable had been imposed according to paragraph 1 of Article 17, but the said insured unit had not paid the said premiums payable to the insurer before the amendment of this Act took effect on May 16, 2008, and the insurer had not imposed a penalty or had imposed a penalty without enforcement, there shall be no further arbitration or enforcement.
Article 73
In case a penalty remains unpaid for no cause thirty days after the notice of the fine prescribed herein is served, the case shall be referred to the court for compulsory execution.