The Central Competent Authority shall appropriate a special fund from the surplus of occupational accident insurance balance of the Labor Insurance Fund to strengthen the prevention of occupational accidents and subsidize workers participating in the labor insurance scheme and suffered from occupational accidents, and such fund shall not be subjected to the provision of Paragraph 2 of Article 67 of the Labor Insurance Act, and its accounting shall be processed separately.
The fund referred to in the preceding paragraph, except the amount appropriated in a lump sum according to budget procedures from the surplus of occupational accident insurance balance of the Labor Insurance Fund, includes also the amount appropriated from 40 percent to 60 percent of the surplus of occupational accident insurance balance of the Labor Insurance Fund of the previous year financial year by financial year.

The Central Competent Authority shall prepare a budget of special fund for subsidizing workers not participating in the labor insurance scheme but suffered from occupational accidents; and its accounting shall be processed separately.
Administrative fine imposed in accordance with Articles 33 and 34 shall be allotted into the fund prescribed in the preceding paragraph.

Matters concerning the revenues and expenditures, management and screening of special funds referred to in the preceding two articles shall be administered by the Bureau of Labor Insurance, Council of Labor Affairs, Executive Yuan, while the Labor Insurance Supervisory Committee, Council of Labor Affairs, Executive Yuan is responsible for supervision and review.
Expenses required by the labor insurance institutions for handling various businesses prescribed in the Act shall be defrayed by the budget made in accordance with Article 68 of the Labor Insurance Act.

When a worker not participating in the labor insurance scheme but suffered an occupational accident is not compensated by the employer concerned in accordance with provisions of Labor Standards Act, the worker may with reference to the standards of Labor Insurance Act apply for disability or death subsidies of occupational accident in accordance with the minimum grade of insured salary.
The subsidy referred to in the preceding Paragraph shall be deducted from the amount of compensation already paid by the employer concerned.
Residual physical impairment of an applicant for disability subsidy in accordance with Paragraph 1 shall conform to the items and benefit standards of category 1 to category 10 as set forth in the Disability Benefits Payment Schedule of labor insurance scheme.
When the employer concerned compensates an occupational accident in accordance with the provisions of Labor Standards Act, subsidy referred to in Paragraph 1 may be deducted.

An employer shall compensate for the damages to workers as a result of occupational accidents unless the employer can produce proof of non-negligence.

If an insured person of labor insurance scheme suffers, after the enforcement of the Act, an occupational accident during the existence of insurance coverage, the person concerned may apply for the following subsidies:
1. When suffering an occupational disease and being lost of partial or full capability to work, the person concerned may apply for living allowance after having received various occupational accident benefits of labor insurance scheme.
2. Owing to residual physical impairment caused by an occupational accident and being lost of partial or full capability to work, the person concerned may apply for disability living allowance as long as residual physical impairment conforms to the items of category 1 to category 7 as set forth in the Disability Benefits Payment Schedule of labor insurance scheme.
3. After suffering an occupational accident, the person concerned may apply for living allowance if having not received training subsidy or living allowances referred to in the preceding subparagraphs during the period of participating in vocational training.
4. Owing to residual physical impairment caused by an occupational accident and requiring assistant device, the person concerned may apply for device subsidy only when having not received device subsidy prescribed in other laws.
5. Owing to the loss of partial or full capability to live independently caused by an occupational accident and requiring care-taker, the person concerned may apply for care-taking subsidy only when having not received relevant subsidy prescribed in other Acts and Regulations.
6. In the case of death caused by an occupational accident, relatives of the person concerned may be given necessary subsidies.
7. Other subsidies approved by the Central Competent Authority for workers suffered occupational accidents.
Upon the termination of labor insurance coverage, the insured person of labor insurance scheme may apply for living allowance only when the person concerned being diagnosed by a physician of having occupational disease, which had been contracted during the existence of insurance coverage, and having not received labor insurance benefits and still incapable of working.
The maximal period of receiving subsidies for the workers described in Subparagraphs 1, 2 and 5 of Paragraph 1 and the preceding paragraph shall be up to five years in total.
Regulations concerning conditions, standards, application procedures and examination and issuance of subsidies referred to in Paragraph 1 and Paragraph 2 shall be prescribed separately by the Central Competent Authority.

A worker not participating in the labor insurance scheme suffers an occupational accident after the enforcement of the Act may apply for subsidy if qualified with one of conditions prescribed in subparagraphs of Paragraph 1 of the preceding article.
The maximal period of receiving subsidies for the workers prescribed in Subparagraphs 1, 2 and 5 of Paragraph 1 of the preceding article shall be up to three years in total.
Regulations concerning conditions, standards, application procedures, and examination and issuance of subsidies prescribed in Paragraph 1 shall be prescribed separately by the Central Competent Authority.

For strengthening the prevention of occupational accidents and rehabilitation of workers suffering occupational accidents, business entities, vocational training institutions and relevant groups handling the following matters may apply for subsidies from the Bureau of Labor Insurance:
1. Research on occupational accidents.
2. Prevention of occupational diseases.
3. Cultivating and training of physicians in occupational disease and nurse practitioners in occupational health.
4. Improvement of safety and health facilities, establishment of management systems, and promotion of safety systems of mechanical essence.
5. Education, training and promoting of occupational safety and health.
6. Occupational rehabilitation of workers suffering occupational accidents.
7. Occupational evaluation of workers suffering occupational accidents.
8. Other matters concerning the prevention of occupational accidents and occupational rehabilitation.
Regulations concerning conditions, standards, application procedures, and examination and issuance of subsidies set forth in the preceding paragraph shall be prescribed separately by the Central Competent Authority.