Employer & Employee

Penal provisions

Any employer who fails to file the application for contribution, file the application for termination of contribution, prepare the worker roster or preserve documents, they shall be notified to improve within a given period; failure to improve by the end of given period shall be fined no less than NT$20,000 but not exceeding NT$100,000. The fine shall be consecutively imposed on a monthly basis until the date of correction. (Article 49 of the Labor Pension Act)
Any employer fails to notify the in adjusting workers' wages , informing employees in writing of the contributions has made, an administrative fine of no less than NT$ 5,000 but not exceeding NT$ 25,000 shall be imposed. (Article 52 of the Labor Pension Act)
If an employer fails to contribute within the time limit as stipulated in Paragraph 1 of Article 14, Paragraph 1 of Article 19, or Paragraph 2 of Article 20 hereof or an employer only contributes a part of the required amount of labor pension fund, a penalty at 3% of the delinquent contribution shall be imposed on a daily basis for the period from the date immediately following the date of expiration of the time limit till the date immediately preceding the settlement date; provided, however, that the amount of such penalty shall not exceed that of the pension fund that the employer should have contributed. (Article 53 of the Labor Pension Act)
Any employer who refuses to provide information and materials or taking any unfavorable measure against the employee who files a complaint, it shall be fined no less than NT$30,000 but not exceeding NT$300,000. (Article 48 of the Labor Pension Act)

Last Update：2021-11-29