The Seafarer Act Article 46

If a seafarer who died in the performance of duties during service period or died because of injuries or illnesses arising from the performance of duties, the employer shall pay a lump sum of death compensation equivalent to 40-month average wage to the survivors of the seafarers.If the ship is sunk or missing and thus causing seafarers missing, the mployer shall pay survivors of the seafarer death compensations in accordance with the provisions of the preceding paragraph.
中文原文 船員法第46條
船員因執行職務死亡或因執行職務受傷、患病死亡時,雇用人應一次給與其遺屬平均薪津四十個月之死亡補償。
船舶沈沒或失蹤致船員失蹤時,雇用人應按前項規定給與其遺屬死亡補償。

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