Enforcement Rules of the Labor Insurance Act Article 10
The insured unit shall establish roll list (card) of employees or members, attendance and work records, payroll, and account book of salary.The roll list (card) of employees or members shall include the following contents:1.Name, sex/gender, date of birth, address, and serial number of I.D. Card.2.Date of accession, enrollment, or attendance in training.3.Category of work.4.Working hours and salary.5.Period of leave without pay caused by injury or sick leave.The attendance and work records, payroll, and account book of salary mentioned in the first paragraph, as well as Subparagraph 4 and Subparagraph 5 of the above paragraph are not applicable to occupational union, fishermen's association, association of Chinese Ship Owners, and Chinese Seamen's union.
中文原文 勞工保險條例施行細則第10條
投保單位應置備僱用員工或會員名冊（卡）、出勤工作紀錄、薪資表及薪資帳冊。
員工或會員名冊（卡）應分別記載下列事項：
一、姓名、性別、出生年月日、住址、國民身分證統一編號。
二、到職、入會或到訓之年月日。
三、工作類別。
四、工作時間及薪資。
五、傷病請假致留職停薪期間。
第一項之出勤工作紀錄、薪資表、薪資帳冊及前項第四款、第五款規定，於職業工會、漁會、船長公會、海員總工會，不適用之。
員工或會員名冊（卡）應分別記載下列事項：
一、姓名、性別、出生年月日、住址、國民身分證統一編號。
二、到職、入會或到訓之年月日。
三、工作類別。
四、工作時間及薪資。
五、傷病請假致留職停薪期間。
第一項之出勤工作紀錄、薪資表、薪資帳冊及前項第四款、第五款規定，於職業工會、漁會、船長公會、海員總工會，不適用之。