Enforcement Rules of the Labor Insurance Act Article 37
When employers or persons in charge of the insured units deduct insurance premiums payable by the insured persons pursuant to Subparagraph 1 of Paragraph 1 of Article 16 of the Act, they shall explain them clearly on the insured persons' wage bills (bags) or issue receipts to them.
中文原文 勞工保險條例施行細則第37條
各投保單位之雇主或負責人，依本條例第十六條第一項第一款規定扣繳被保險人負擔之保險費時，應註明於被保險人薪資單（袋）上或掣發收據。