Prison Act Article 37
The work income minus work cost is referred to as work surplus which shall be distributed as follows:1. 60% shall be allocated to labor wage specified in the preceding article.2. 10% shall be allocated to victim compensation.3. 10% shall be allocated to food subsidy for inmates.4. The remaining portions shall be allocated to inmates’ professional training and supplementary funding for taking care of inmates and their family members.5. The remainder, if any, shall be allocated to the Correctional Agency Operating Fund, Ministry of Justice (hereinafter referred to as “Operating Fund”) for future use.A dedicated account shall be set up for the victim compensation allocated in accordance with Subparagraph 2 of the preceding paragraph. The compensation shall be paid in accordance with the Crime Victim Protection Act.
中文原文 監獄行刑法第37條
作業收入扣除作業支出後稱作業賸餘，分配如下：
一、提百分之六十充前條勞作金。
二、提百分之十充犯罪被害人補償費用。
三、提百分之十充受刑人飲食補助費用。
四、其餘充受刑人職業訓練、改善生活設施及照顧受刑人與其家屬之補助費用。
五、如有賸餘，撥充法務部矯正機關作業基金（以下簡稱作業基金）循環應用。
前項第二款提撥犯罪被害人補償費用，應專戶存儲，並依犯罪被害人保護法規定支付。
一、提百分之六十充前條勞作金。
二、提百分之十充犯罪被害人補償費用。
三、提百分之十充受刑人飲食補助費用。
四、其餘充受刑人職業訓練、改善生活設施及照顧受刑人與其家屬之補助費用。
五、如有賸餘，撥充法務部矯正機關作業基金（以下簡稱作業基金）循環應用。
前項第二款提撥犯罪被害人補償費用，應專戶存儲，並依犯罪被害人保護法規定支付。