Enforcement Rules of the Labor Insurance Act Article 7
The competent authorities referred to in Paragraph 2 of Article 6 of the Act are the municipalities or county (or city) governments where the workers' worksites are located.
中文原文 勞工保險條例施行細則第7條
本條例第六條第二項所稱之主管機關，指勞工工作所在地之直轄巿或縣（巿）政府。