Labor Insurance Act Article 71

An employee who, in violation of the provisions of this Act, has not participated in labor insurance and attended to the formalities thereof, shall be fined an amount no less than one hundred and no more than five hundred NT dollars.
中文原文 勞工保險條例第71條
勞工違背本條例規定,不參加勞工保險及辦理勞工保險手續者,處一百元以上、五百元以下罰鍰。

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