Regulations For Revenues, Expenditures, Safeguard And Utilization Of The Employment Security Fund
1.中華民國八十一年九月十八日行政院主計處(81)台處忠字第 10790
號令、行政院勞工委員會(81)台勞職業字第 30566 號令會銜訂定發
布全文 17 條
2.中華民國八十六年三月二十六日行政院勞工委員會(86)台勞職業字第
011352 號令、財政部台財庫字第 861856364 號令、行政院主計處(
86)台處忠字第 02746 號令會銜修正發布全文 19 條
3.中華民國八十九年二月十六日行政院勞工委員會(89)台勞職業字第 2
00050 號令、財政部(89)台財庫字第 0890350141 號令、行政院主計
處(89)台處孝一字第 02381 號令會銜修正發布全文 18 條;並自發
布日起施行
4.中華民國九十年十一月七日行政院勞工委員會(90)台勞職業字第 020
1769 號令、財政部(90)台財庫字第 09003151200 號令、行政院主
計處(90)台處孝一字第 08308 號令會銜修正發布全文 18 條;並自
發布日起施行
5.中華民國九十二年一月二十八日行政院勞工委員會勞職特字第 0920200
001 號令、財政部臺財庫字第 0920350035 號令、行政院主計處處孝一
字第 092000480 號令會銜修正發布第 1、12 條條文
6.中華民國九十三年七月十五日行政院勞工委員會勞職特字第 093020508
1B 號令、財政部台財庫字第 09303510391 號令、行政院主計處處孝
一字第 0930004354B 號令會銜修正發布第 3、12 條條文;並刪除第
2 條條文
7.中華民國九十六年六月十五日行政院勞工委員會勞職特字第 096050164
3 號令、財政部台財庫字第 09603508401 號令、行政院主計處處孝一
字第 0960003040B 號令會銜修正發布第 8、10~12 條條文
8.中華民國九十七年三月二十一日行政院院授主孝一字第 0970001420A
號令修正發布第 1、3、12 條條文
9.中華民國九十八年十二月二日行政院院授主孝一字第 0980007084A 號
令修正發布第 5、8 條條文
10. 中華民國九十九年四月二十九日行政院院授主孝一字第 0990002456A
號令修正發布第 3~5、9、16、18 條條文;並自九十九年一月一日
施行
11. 中華民國九十九年十二月九日行政院院授主孝一字第 0990007387A
號令修正發布第 3~6、18 條條文;刪除第 12、13 條條文;並自一
百年一月一日施行
中華民國一百年十二月十六日行政院院臺規字第 1000109431 號公告
第 8 條第 1 項第 1 款所列屬「行政院秘書處」事項,自一百零
一年一月一日起改由「行政院相關業務處」管轄
中華民國一百零一年二月三日行政院院臺規字第 1010122318 號公告
第 8 條第 1 項第 5 款所列屬「行政院主計處」之權責事項,自
一百零一年二月六日起改由「行政院主計總處」管轄
12. 中華民國一百零三年一月二十日行政院院授主基營字第 1030200032A
號令修正發布第 3~5、8、9、18 條條文;除第 3~5、9 條條文自
一百零三年一月一日施行外,自發布日施行
中華民國一百零三年一月二十一日行政院院臺規字第 1030121680 號
公告第 8 條第 1 項第 6 款所列屬「行政院經濟建設委員會」之
權責事項,自一百零三年一月二十二日起改由「國家發展委員會」管
轄
中華民國一百零三年二月十四日行政院院臺規字第 1030124618 號公
告第 3 條、第 8 條第 1 項序文、第 2 款、第 10 條所列屬「
行政院勞工委員會」之權責事項,自一百零三年二月十七日起改由「
勞動部」管轄;第 10 條所列屬「行政院勞工委員會職業訓練局」權
責事項,自一百零三年二月十七日起改由「勞動部勞動力發展署」管
轄
13. 中華民國一百零四年三月十一日行政院院授主基營字第 1040200147A
號令修正發布第 3、8、10 條條文
14. 中華民國一百十年五月三日行政院院授主基營字第 1100200473A 號
令修正發布第 8 條條文
15. 中華民國一百十三年三月十一日行政院院授主基營字第 1130200386A
號令修正發布第 5、7、16 條條文
16. 中華民國一百十五年一月二日行政院院授主基營字第 1140202422A
號令修正發布第 5 條條文資料來源:全國法規資料庫(ChOrder.json,版本 2026/7/24 上午 12:00:00)・政府資料開放授權
THE EMPLOYMENT SECURITY FUND (hereinafter referred to as "The Fund") is enacted for the purpose of reinforcing the processes of all the issues related to the employment promotion, the improvement of the welfare for workers and the management of the employment of foreign workers. These regulations are promulgated in accordance with article 21 of the Budget Act.
(Deleted)
The Fund is a Special Fund as stipulated under the Subparagraph 2, Paragraph 1, Article 4 of the Budget Act; being a subordinate unit budget and compiling budget accordingly; covering subordinate units budget including Labor Rights Fund, being subordinate unit budget and compiling sub-budget accordingly; Ministry of Labor (hereinafter referred to as "the MOL") acts as the Competent Authority.
1The Fund originates from the following resources:
21. Income of the employment security fees.
32. Interest accrued from the Fund.
4
54. Other related incomes.
6The Labor Rights Fund aforementioned in Subparagraph 3 originates from the following resources:
71. Remaining amounts in the Labor Rights Fund (account).
82. Remunerations provided by the government pursuant to the budget plan.
93. Interest accrued from the Labor Rights Fund.
104. Donations.
115. Other related incomes.
1The purposes of the Fund are as follows:
21. Promoting employment:
3(1) To reinforce the implementation of vocational training and the provision of the employment service information.
4(2) To reinforce the implementation of the employment security and the employment promotion.
5(3) Entrepreneurship assistance and innovation development.
6(4) Unemployment assistance.
7(5) Subsidies and allowances for employers who promote employment security.
8(6) Administering skills certification, skill competitions and occupational competency standards.
92. Improvement of worker welfare:
10(1) To reinforce the protection of rights and interests related to decent work.
11(2) To enhance workers’ awareness and establish diverse mechanisms to safeguard labor rights.
12(3) To provide assistance for specific and vulnerable groups.
13(4) To promote workplace safety and health and raise awareness of occupational hazards.
143. Managing the employment of foreign workers:
15(1) To manage the employment and protect the rights of foreign workers.
16(2) Liaison with source countries of foreign workers.
17(3) To handle employment permit related matters for foreign workers.
184. To subsidize Municipal City and County (City) authorities to process matters related to the employment promotion, the improvement of the welfare for workers and the management of foreigners working in the territories of the Republic of China.
195. The expenditures of the Labor Rights Fund.
206. The expenditures of fund management and administration.
21The Municipal City and County (City) authorities shall allocate matching funds when applying therefor in accordance with Subparagraph 4 of the preceding paragraph. The regulations governing such subsidies shall be separately prescribed by the Competent Authority.
22The Labor Rights Fund in accordance with Subparagraph 5 of Paragraph 1 shall be used for the following purposes:
231. Legal aid in labor litigations.
242. Subsidies for necessary living expenses during labor litigations.
253. All other related assistance in the protections and support of labor rights.
26The funds required for handling Subparagraph 6 of Paragraph 1 shall be budgeted with a ceiling of 4.5% of the total appropriations for the fund in the current fiscal year.
The elements of profitability and security shall be taken into consideration when safeguard and utilize the Fund. The provisions under National Treasury Act and all other relevant regulations shall also be applicable in the deposit of the Fund.
The Fund may be used to purchase government bonds, treasury bills, or other short-term papers for the purpose of increasing its income.
1The Fund shall set up a Management Committee (hereinafter referred to as the Committee) , composed of 19 to 29 members, with a term of 2 years; Minister of MOL shall chair the Committee; MOL shall appoint other committee members from the following persons:
21.One representative from Department of the Interior, Health and Welfare, and Labor, Executive Yuan.
32.Two representatives from Ministry of Labor.
43.One representative from Ministry of Finance.
54.One representative from Ministry of Economic Affairs.
65.One representative from Directorate-General of Budget, Accounting and Statistics of the Executive Yuan.
76.One representative from National Development Council, Executive Yuan.
87.Three representatives from the Municipal City or County (City) Authorities.
98.Two to five representatives from the labor trade unions.
109.Two to five representatives from the employers groups.
1110.Four to eight experts and intellectuals.
12Neither gender should occupy less than one-third of the seats of the Committee.
13All the members of the Committee are pro bono services.
1The missions and tasks of the Committee are as follows:
21. Determining the amount of the Employment Security Fees.
32. Supervising the Revenues and Expenditures, Safeguard and Utilization of the Fund and its subordinate Fund.
43. Supervising and determining the Annual Budget and Final Accounting Statements of the Fund and its subordinate Fund.
54. Auditing the execution of the Fund Management and its subordinate Fund.
65. Other related matters.
The Ministry of Labor shall appoint one Officer, in addition to his/her original official position, to take the position as the Executive Secretary of the Committee to execute the resolutions decided by the Committee and to handle daily routines under the commands of the Chairperson; all necessary staffs of the Committee shall be assigned to take that position by the Ministry from the incumbent officers of the Workforce Development Agency; when deemed necessary, the Ministry may hire eight to fifteen persons as the staff members of the Committee.
1The Committee shall meet once every three months. Ad hoc Meetings may be held when necessary. The Chairperson of the Committee shall convene the meetings, regular or ad hoc. In case the Chairperson cannot preside the meeting, shall assign a committee member to convene the meeting.
2The quorum of Committee for any meetings shall be over half of the total Committee Members. It takes a simple majority of the Committee Members present in the Committee Meetings to reach a resolution.
3When deemed necessary, the Committee may invite the appropriate Municipal City or County (City) authorities to send representatives to attend the Committee Meeting.
(Deleted)
(Deleted)
The planning, compilation and the final accounting related to the budget of the Fund and the preparation of the Final Financial Statements thereof, shall be governed by the regulations of the Budget Act, Accounting Act, Final Financial Statements Act, Audit Act and all other related regulations and directions.
The Committee shall promulgate its own accounting system regulating the conduct of the accounting affairs of the Fund in accordance with the laws and regulations.
At the end of each fiscal year, any surplus in the Fund’s final accounts shall be accumulated or paid to the National Treasury according to statutory requirements.
At the time the Fund is terminated, a final balance shall be settled; any and all the residuals shall be turned over to the National Treasury.
The regulations came into effect upon promulgation, with the exception of the amendment to the article, which was amended and promulgated on April 29, 2010 and have been effective since January 1, 2010. And the exception of the amendment to the article, which was amended and promulgated on December 9, 2010 and have been effective since January 1, 2011. And the exception of the amendment to the articles three to five and article nine, which were amended and promulgated on January 20, 2014, and have been effective since January 1, 2014.