Title:
Labor Union Act ( 2022.11.30 Modified )

  Chapter Ⅵ Finance

Article 28
Sources of expenditures of a labor union are as follows:
1. Initiation fees,
2. Regular membership dues,
3. Funds and interests derived thereof,
4. Profits from business undertaken,
5. Revenues from consignments,
6. Donations,
7. Government subsidies, and
8. Other revenues.
Initiation fees referred to in the preceding paragraph for every member shall not be less than a member’s one-day wage at time of admission. Regular membership fees shall not be less than 0.5% of the member’s monthly wage.
When a corporate union receives the consent of its members, the employer shall check off union dues from members’ wage on the date when they formally become union members and transfer the dues to the labor union.
Membership fees of a member union paid to its confederated labor union shall be calculated in accordance with the number of its members reported to the confederated labor union; unless the union charter of the confederated labor union has provided otherwise.
The maximal amount of membership fees referred to in the preceding paragraph shall not exceed thirty percent of the total membership fees paid by members of the member unions, and the minimal amount of them shall not be less than five percent; unless the union charter of the confederated labor union has provided otherwise.
Article 29
A labor union shall submit a written report concerning its financial situations to its general meeting of members or member representatives annually. After the signature of no less than one-tenth of total members or no less than one-third of member representatives, members or member representatives concerned may elect representatives to accompany supervisors to audit financial situations of the labor union.
Article 30
A labor union shall set up financial operation and auditing mechanisms respectively.
The standards for subparagraphs of handling financial matters, accounting reports, compiling of budget and annual financial settlement, management of property, auditing of financial situations and other related matters that need to be abided by labor unions shall be prescribed by the Central Competent Authority.
Data Source:Ministry of Labor / Law Source Retrieving System Labor Laws And Regulations