The labor insurance fund shall be supplied from the following sources:
I. The monies earmarked in one lump sum by the government when the Fund is established;
II. Amounts subsidized by the government;
III. The current-year premiums and the interest income in addition to the balance after due payment of insurance benefits;
IV. Penalties on overdue premiums;
V. Income from investment of the Fund;
VI. Other financial injections and related income.
With respect to the amounts subsidized by the government under Subparagraph 2 of the preceding paragraph, after the provisions amended on December 30, 2025 under this Act take effect, the central competent authority shall, taking into account the government’s fiscal conditions and the financial status of this insurance, budget and appropriate such subsidies on an annual basis; where, in a given year, insurance premium income is less than insurance benefit expenditures, the central government shall make appropriate appropriations to the Fund or provide subsidies.

With due approval of the Labor Insurance Supervisory Commission, the labor insurance Fund may be used in the following manner:
1. Invested in government bonds, treasury bills or corporate bonds;
2. Deposited with government-run banks or other financial institutions designated by the competent central authority.
3. Invested in labor insurance hospital(s) operated by the insurer, or used as loans to public hospitals specially contracted by the insurer to finance the repair or maintenance of labor insurance beds, their regulation is to be prescribed by the competent central authority
4. Put towards loans for insured persons; or
5. Invested in any other government-authorized projects which may inure to the benefit of their Fund.
The labor insurance Fund may be applied or disposed of for no other purposes than the payment of insurance benefits or for the purposes referred to in the preceding paragraph. The regulations on the administration of such Funds shall be prescribed by the competent central authority. A report on the Fund's receipts, a status report on how the Fund is being applied or used, and on the cumulative sum of the Fund shall be submitted by the insurer to the competent central authority for public notice on a yearly basis.
Items of an insured person's loan regarding qualification, use, amount, limit, and repayment method in Paragraph 1, Subparagraph 4, should be publicly declared by the Insurer in a report to the central competent authority.

The insurer shall budget the administrative costs for handling the labor insurance program, to be computed at the rate of five and one half percent of the premiums receivable for the month of June of the current budget year and multiplied by twelve. Such costs shall be disbursed by the provincial or municipal government which has been entrusted to establish the Bureau of Labor Insurance, after the said budget has been duly reviewed and approved by the Labor Insurance Supervisory Commission.

The central government shall bear the ultimate payment responsibility for the finances of labor insurance.
After the provisions amended on December 30, 2025 under this Act take effect, the central competent authority shall review the financial status of this insurance at least once every three years.