Financial Processing Standards for Labor Unions Article 21

Annual expenditure for business and office operations of a labor union shall not be less than forty percent of its annual total expenditure. A labor union shall hire staff to meet the needs of its actual operations.Payroll list of a labor union’s personnel shall be set up by the board of directors in accordance with the budget of the year and shall be resoluted by the members or member representatives meeting.
中文原文 工會財務處理準則第21條
工會年度事業費及辦公費支出不得少於總支出百分之四十,並應配合業務需要覈實用人。
工會會務人員之待遇表,由理事會配合年度預算訂定,並提經會員大會或會員代表大會議決。

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