{0>Employees´ Welfare Funds Act ( 2003.01.29 Amended )<}0{>職工福利金條例(民國92年01月29日修正)<0}
{0>Article 1 All factories, mines in the public and private sectors, or other enterprise organizations shall set-aside and allocate employees´ welfare funds to process and handle employees´ welfare businesses.<}0{>第1條 凡公營、私營之工廠、礦場或其他企業組織，均應提撥職工福利金，辦理職工福利事業。<0}
{0>The scope of other enterprise organizations referred to in the preceding Paragraph, shall be determined by the competent authorities after reviewing and examining the categories and sizes of the said businesses. <}0{>前項規定所稱其他企業組織之範圍，由主管官署衡酌企業之種類及規模另定之。<0}
{0>Article 2 Factories, mines or other enterprise organizations shall set-aside and allocate employees´ welfare funds in accordance with the following stipulations:<}0{>第2條 工廠礦場及其他企業組織提撥職工福利金，依左列之規定：<0}
{0>1. On the five percent of the total amount of capitals at the time of establishment.<}0{>一創立時就其資本總額提撥百分之一至百分之五。<0}
{0>2. 0.05 to 0.15 percent of the total monthly business incomes.<}0{>二每月營業收入總額內提撥百分之○?○五至百分之○?一五。<0}
{0>3. 0.5 percent of the monthly salaries or wages of each staff member or workers.<}0{>三每月於每個職員工人薪津內各扣百分之○?五。<0}
{0>4. Twenty to forty percent of proceeds from selling of scraps at the time of each sale.<}0{>四下腳變價時提撥百分之二十至四十。<0}
{0>For those governmental authorities without business incomes, the amount they shall set-aside and allocate referred to in Item 2 of this Article may be made in proportion from administrative fees or other incomes of the said authorities.<}0{>依第二款之規定，對於無營業收入之機關，得按其規費或其他收入，比例提撥。<0}
{0>For those public enterprises that have already put employees´ welfare funds in their budgets which are not lower than the percentage referred to in Item 2 of this Article, they may be exempt from making further set-aside and allocations. <}0{>公營事業已列入預算之職工福利金，如不低於第二款之規定者，得不再提撥。<0}
{0>Article 3 For those workers without definite employers, their welfare funds shall be set-aside and allocated by the labor unions they are affiliated with from thirty percent of the total amount of their membership fees. They may apply to the competent authorities for subsidies, if necessary. <}0{>第3條 (無一定僱主工人之職工福利金之提撥來源)無一定雇主之工人，應由所屬工會就其會費收入總額提撥百分之三十為福利金，必要時得呈請主管官署酌予補助。<0}
{0>Article 4 For those who process and handle employees´ welfare businesses with outstanding results, the competent authorities may offer them with monetary awards. <}0{>第4條 (主管官署對辦理職工福利事業之獎勵)辦理職工福利事業成績優異者，得由主管官署酌予獎助金。<0}
{0>Article 5 The custody and usage of the employees´ welfare funds shall be processed and handled by the employees´ welfare committees jointly set up by labor unions established pursuant to related laws and factories, mines, or other enterprise organizations themselves; the organizational rules for these committees shall be prescribed by the Ministry of Social Affairs.<}0{>第5條 (職工福利委員會)職工福利金之保管動用，應由依法組織之工會及各工廠礦場或其他企業組織共同設置職工福利委員會負責辦理，其組織規程由社會部訂定之。<0}
{0>For memberships in the employees´ welfare committees referred to in the preceding Paragraph, representatives from labor unions shall not be less than two-thirds.<}0{>前項職工福利委員會之工會代表，不得少於三分之二。<0}
{0>Welfare businesses processed and handled in accordance with Article 3 of the Act shall be applicable, mutatis mutandis, to the stipulations of the preceding two Paragraphs. <}0{>依第三條規定辦理之福利事業，準用前二項之規定。<0}
{0>Article 6 Factories, mines, or other enterprise organizations and labor unions shall separately prepare financial statements showing all receipts and outlays of the welfare funds and publicly announce them, and submit them to the competent authorities for examination and reference. The competent authorities may examine and audit their account books thereof, if necessary. <}0{>第6條 (職工福利金收支表冊)工廠礦場或其他企業組織及工會，應於每年年終分別造具職工福利金收支表冊公告之，並呈報主管官署備查，必要時主管官署得查核其帳簿。<0}
{0>Article 7 Employees´ welfare funds shall not be used for any other purpose. However, after due reports have been filed with the competent authority, may set-aside and allocate amounts not exceeding ten percent of the funds to make available as subsidies to national, or provincial (municipal cities), counties (cities) labor unions to process and handle welfare businesses. <}0{>第7條 職工福利金不得移作別用，其動支範圍、項目及比率，由主管官署訂定並公告之。職工福利金用於全國性或全省(市)、縣(市)性工會舉辦福利事業，經主管官署備案，得提撥百分之十以內之補助金。<0}
{0>Article 8 Employees´ welfare funds shall not be subject to confiscation. <}0{>第8條 (職工福利金沒收禁止)職工福利金不得沒收。<0}
{0>Article 9 Employees´ welfare funds shall have preferential right to receive payment of debts. <}0{>第9條 (職工福利金之優先受償)職工福利金有優先受清償之權。<0}
{0>Article 9- 1 For those factories, mines, or other enterprise organizations that are terminating their operations due to dissolution or subject to bankruptcy processes, their employees´ welfare funds that have already been set-aside and allocated shall be duely discussed by the employees´ welfare committees involved and settlement plans shall be drawn up. After these plans have been filed with the competent authorities for reference and examination, these funds shall be paid back to staff members or workers themselves.<}0{>第9-1條 工廠、礦場或其他企業組織因解散或受破產宣告而結束經營者，所提撥之職工福利金，應由職工福利委員會妥議處理方式，陳報主管官署備查後發給職工。<0}
{0>For those factories, mines, or other enterprise organization that are continuing their operations after changing of structures or merging, and their staff members and workers are remaining in the currently existing organizations, their employees´ welfare funds that have already been set-aside or allocated shall, after reviewing the ratio of remaining staff members and workers after the changes, be reserved in order to continue processing and handling of employees´ welfare businesses. <}0{>工廠、礦場或其他企業組織變更組織而仍繼續經營，或為合併而其原有職工留任於存續組織者，所提撥之職工福利金，應視變動後留任職工比率，留備續辦職工福利事業之用，<0}
{0>As for other remaining employees´ welfare funds, they shall be duely discussed by the employees welfare committees involved and settlement plans shall be drawn up. After these plans have been filed with the competent authorities for reference and examination, these funds shall be paid back to staff members and workers that are leaving their jobs.<}0{>其餘職工福利金，應由職工福利委員會妥議處理方式，陳報主管官署備查後發給離職職工。<0}
{0>The stipulations of he preceding two Paragraphs shall be applicable when the employees´ welfare committees have registered as incorporated legal persons. <}0{>前二項規定，於職工福利委員會登記為財團法人者，適用之。<0}
{0>Article 10 In case that employees´ welfare funds incur any loss due to the negligence of the custodians, they shall be liable for indemnity. <}0{>第10條 (職工福利金之保管人之賠償責任)因保管人之過失致職工福利金受損失時，保管人應負賠償責任。<0}
{0>Article 11 In case the set-aside and allocations are not made, or their amounts are inadequate in violating Articles 2 and 3 of the Act, the competent authorities shall order them to make the requisite set-aside and allocations and impose administrative fines not exceeding 1,000 yuan on the responsible persons. <}0{>第11條 (企業負責人之行政責任(一))違反第二條、第三條之規定，不為提撥或提撥不足額者，除由主管官署責令提撥外，處負責人以一千元以下罰鍰。<0}
{0>Article 12 In the case of violating Article 6 of the Act, the responsible persons shall be imposed administrative fines not exceeding 500 yuan. <}0{>第12條 (企業負責人之行政責任(二))違反第六條之規定，處負責人以五百元以下罰鍰。<0}
{0>Article 13 In the case of embezzling employees´ welfare funds or other corruptive practices, the responsible persons shall be punished severely in accordance with the related provisions of the Criminal Code. <}0{>第13條 (侵佔職工福利金等之加重處罰)對於職工福利金有侵佔或其他舞弊情事者，依刑法各該條之規定，從重處斷。<0}
{0>Article 13- 1 The enforcement regulations of this Act shall be drawn up by the Central Competent Authority. <}0{>第13-1條 本條例施行細則，由主管官署定之。<0}
{0>Article 14 This Act shall become effective on the day of promulgation.<}0{>第14條 (施行日)本條例自公布日施行。<0}