Labor Insurance Act Article 66
The labor insurance fund shall be supplied from the following sources:I. The monies earmarked in one lump sum by the government when the Fund is established;II. Amounts subsidized by the government;III. The current-year premiums and the interest income in addition to the balance after due payment of insurance benefits;IV. Penalties on overdue premiums;V. Income from investment of the Fund;VI. Other financial injections and related income.With respect to the amounts subsidized by the government under Subparagraph 2 of the preceding paragraph, after the provisions amended on December 30, 2025 under this Act take effect, the central competent authority shall, taking into account the government’s fiscal conditions and the financial status of this insurance, budget and appropriate such subsidies on an annual basis; where, in a given year, insurance premium income is less than insurance benefit expenditures, the central government shall make appropriate appropriations to the Fund or provide subsidies.
中文原文 勞工保險條例第66條
勞工保險基金之來源如下：
一、創立時政府一次撥付之金額。
二、政府撥補之金額。
三、當年度保險費及其孳息之收入與保險給付支出之結餘。
四、保險費滯納金。
五、基金運用之收益。
六、其他財源挹注及相關收入。
前項第二款政府撥補之金額，於本條例中華民國一百十四年十二月三十日修正之條文施行後，由中央主管機關依政府財政及本保險財務狀況，每年編列預算撥補之；遇當年度保險費收入少於保險給付支出之情形，中央政府應有適當經費撥入或補助。
一、創立時政府一次撥付之金額。
二、政府撥補之金額。
三、當年度保險費及其孳息之收入與保險給付支出之結餘。
四、保險費滯納金。
五、基金運用之收益。
六、其他財源挹注及相關收入。
前項第二款政府撥補之金額，於本條例中華民國一百十四年十二月三十日修正之條文施行後，由中央主管機關依政府財政及本保險財務狀況，每年編列預算撥補之；遇當年度保險費收入少於保險給付支出之情形，中央政府應有適當經費撥入或補助。