Police Personnel Management Act Article 37-1

To boost morale and promote solidarity among police personnel, police institutions may implement a mutual aid plan. The regulations governing the plan shall be formulated by the Ministry of the Interior.
中文原文 警察人員人事條例第37-1條
警察機關為激勵警察人員士氣,促進團結,得辦理互助共濟事項;其辦法,由內政部定之。

English translation for reference only; the Chinese text prevails. Not legal advice.