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The Employment Insurance Fund comes from the following sources:
1. The special fund appropriated from the Labor Insurance Fund by the central competent authority.
2. Surplus of insurance premiums and interest after deduction of insurance benefit payments.
3. Insurance premium payment overdue fines.
4. Income from use of the Fund.
5. Other related revenue.
The special fund described in Item 1 shall be returned to the Labor Insurance Fund in one lump sum.

With the approval of the Labor Insurance Supervisory Commission, the Employment Insurance Fund may be used in the following ways:
1. Investment in government bonds, treasury bills and corporate bonds.
2. Deposited with government-run banks, or deposited with financial institutions or invested in short-term stock trading specified by the central competent authority.
3. Other investments approved by the central competent authority as to the benefit of the Fund.
The "other investments" prescribed in Item 3 of the preceding paragraph as to the benefit of the Fund shall not be investment in equity securities or derivative financial products. In addition to the use and insurance benefit payment prescribed in Paragraph 1 and the appropriation defined in Paragraph 3 of Article 12, the Employment Insurance Fund shall never be used or transferred for other purposes. The insurer is required to present the use and balance of the Fund to the central competent authority on an annual basis for public announcement.

The central competent authority shall determine and appropriate the funds needed for operating this insurance program, which shall be no more than 3.5% of the total projected annual premium revenue.