National Sports Act Article 19

Each organization, institution, school, juridical person and association should enhance on promoting recreational sports activities for its employees. Those who has more than 500 employees should hire Sports Professionals to execute the design and instruction of the activities.Competent authority of each level may award organization, institution, school, juridical person and association who has good performances in carrying out activities prescribed in the preceding paragraph. The object, condition, procedure, manner and other regulations of the reward are to be decided by the central competent authority.
中文原文 國民體育法第19條
各機關、機構、學校、法人及團體,應加強推動員工體育休閒活動;其員工人數達五百人以上者,應聘請體育專業人員,辦理員工體育休閒活動之設計及輔導。
各機關、機構、學校、法人及團體,依前項規定辦理績效良好者,各級主管機關得給予獎勵;其獎勵對象、條件、程序、方式及其他相關事項之辦法,由中央主管機關定之。

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