History

The term "other undertaking" referred to in the Employee Welfare Fund Act
shall mean any bank, company, firm, farm, fishery, or pasture normally
employing 50 or more persons.

A factory, mine, or other undertaking shall remit the employee welfare fund to
the employee welfare fund committee for safekeeping immediately after its
allocation.

A factory, mine, or other undertaking shall send to the employee welfare
committee a copy of the following for record:
1.Monthly salary all allowance report;
2.Monthly wage report;
3.Monthly report on business income, fee collection, or other income;
4.business report to the board of directors; and
5.financial report to supervisors.

When selling wastes, a factory, mine, or other undertaking shall notify the
employee welfare committee to send a representative to participate in such a
sale.

In case the business of a factory, mine, or other undertaking is conducted
at different places under the unified operation of the head office, the
employee welfare fund set up in accordance with law shall be used to promote
welfare activities for all employees in these places.

Year-end bonus for employees and salary and allowances for employees engaged
in carrying out welfare activities shall not be defrayed from employee welfare
fund.

Except for special circumstances where the approval of the eompetent authority
has been obtained, employee welfare fund-shall be deposited in a public bank.

In case a factory, mine, or other undertaking has been declared bankrupt,
employee welfare fund in arrears shall be paid up in full in accordance with
law, to which the creditors shall not object under any pretext.

The supervisor of a company, the trustee in bankruptcy, or the liquidator in
bankruptcy shall, in the performance of his duty, assure that the employee
welfare fund is paid up in accordance with law, and shall, in case the
employee welfare fund suffers loss through negligence on his part, be liable
to punishment in accordance with the provisions of article 11 of the
Employee Welfare Fund Act.

In case a factory, mine, or other undertaking has been declared bankrupted,
the employee welfare fund shall be disposed of in the following manner:
1.If the factory, mine, or other enterprise will continue operation after due
personnel, economic, or structural changes, the employee welfare fund shall be
deposited under a special account for future use; and
2.If after the factory, mine, or other undertaking has been declared
bankrupted or dissolved, the business becomes extinct, both the
representatives of staff members and the representatives of workers shall,
in conjunction with the employee welfare committee, decide on and make
distribution of employee welfare fund to the original employees and file a
list of the receivers to the competent authority for record.

Separation pay for employees discharged on account of a reduction of
operations as a result of economic or structural changes in a factory, mine,
or other undertaking shall not be defrayed from the employee welfare fund
but shall be procured through other channels.

the subsidy and the monetary award respectively referred to in articles e
and 4 of the Employees Welfare Fund Act may be included in the annual
budgetary provisions of the competent authority.

The enforcement by a factory or mine of the provisions of the Employee Welfare
Fund Act and of the Enforcement rules shall be subject to inspection by a
factory or mine inspector.

The term "competent authority" referred to in the Employee Welfare Fund Act
and in the Enforcement Rules shall mean the Ministry of Interior in the
central government, the Department of Social Affairs or in the absence thereof
the Department of Civil Affairs in a province, the hsien or municipal
government in a hsien or municipality, or the Bureau of Social Affairs in a
municipality under the jurisdiction of the Executive Yuan.

The Rules shall become effective on the day of promulgation.