Labor Insurance Act Article 10
Each insured units shall handle the insuring procedure and other insurance-related affairs for its employees, and prepare a roll list of the employees or members.The insured units may consign the organization or labor association to which it is affiliated to handle mentioned in the preceding paragraph insuring procedure and other insurance-related affairs.To verify the number of the insured unit's employees, working conditions and salary, the insurer may check the roll list of employees or members, attendance and work records as well as account books of salary when necessary.The insured units shall keep the above-mentioned list, records and books for 5 years commencing from the insured person's dimission, withdrawal from the organization, or completion (cancellation) of training.
中文原文 勞工保險條例第10條
各投保單位應為其所屬勞工，辦理投保手續及其他有關保險事務，並備僱用員工或會員名冊。
前項投保手續及其他有關保險事務，投保單位得委託其所隸屬團體或勞工團體辦理之。
保險人為查核投保單位勞工人數、工作情況及薪資，必要時，得查對其員工或會員名冊、出勤工作紀錄及薪資帳冊。
前項規定之表冊，投保單位應自被保險人離職、退會或結（退）訓之日起保存五年。
前項投保手續及其他有關保險事務，投保單位得委託其所隸屬團體或勞工團體辦理之。
保險人為查核投保單位勞工人數、工作情況及薪資，必要時，得查對其員工或會員名冊、出勤工作紀錄及薪資帳冊。
前項規定之表冊，投保單位應自被保險人離職、退會或結（退）訓之日起保存五年。