職工福利金條例施行細則

The enforcement regulations are enacted according to item 1to Article 13 of Employees' Welfare Funds Act(hereinafter referred to as the Act.

Employees' welfare funds set-aside and allocated by factories, mines, or other enterprise organizations, shall transfer immediately to the employees' welfare committees for safekeeping after set-aside and allocation.

1Factories, mines, or other enterprise organizations shall submit one copy of the following documents to the employees' welfare committees for examination and reference:

21. Reporting records monthly salaries and fringe benefits of employees and workers.

32. Reporting records of monthly wages.

43. Reporting records of monthly operational incomes, administrative fees or other incomes.

54. Business reporting records submitted to the boards of directors.

65.Reporting records of financial conditions submitted to the supervisors.

When factories, mines, or other enterprise organizations selling scraps, they shall notify the employees' welfare committees to send representatives to attend such sales.

In the case that the businesses of factories, mines, or other enterprise organizations are scattered at different places but still under unified operations of the headquarters, they shall, according to the numbers of staff members and workers affiliated with each units, simultaneously handle and process welfare businesses with the welfare funds set-aside and allocated pursuant to the Act.

Year-end bonuses, prizes, and salaries and fringe benefits for those staff members and workers who engage in employees' welfare businesses on part-time basis, shall not be drawn and defrayed from the employees' welfare funds.

Employees' welfare funds shall deposit in public or private banks. However, if special circumstances occur and approved by the competent authorities, the said limitations shall not apply.

In the case that factories, mines, or other enterprise organizations are declared in bankruptcy processes, if their employees welfare funds have not been set-aside and allocated pursuant to the Act, they shall be paid up in full in accordance with the Act as soon as possible, to which the creditors shall not object under any pretext.

Supervisors of companies, trustees of properties declared bankrupted, or liquidators of bankrupted properties shall, in the performance of their duties, examine and audit whether the employees' welfare funds are set-aside and allocated pursuant to the Act. In the case that the welfare funds that should be set-aside and allocated are incurred any loss due to negligence on their parts, they may be liable to punishment in accordance with Article 11 of the Act.

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In the case that factories, mines, or other enterprise organizations are downsized due to the transformations in economic or business factors, for all those staff members and workers who are discharged, their severance pays shall be secured through other channels and shall not be drawn and defrayed from the employees' welfare funds.

The subsidies referred to in Article 3, and the monetary awards referred to in Article 4 of the Act, may be included in the annual budgets of the competent authorities.

The actual practices of the Act and the Enforcement Regulations by factories and mines shall be subject to inspections by factory or mine inspectors.

The term "competent authorities" referred to in the Act and the Enforcement Regulations, shall be the Ministry of Labor at the central government level, municipal governments at the municipal government level, and country (or city) governments at the county or city government level.

The Enforcement Regulations shall become effective on the day of promulgation.