Employment Insurance Act Article 21
If the insured unit deliberately carries out procedures for an ineligible person to join the labor insurance program, the recipient of insurance benefit shall be informed by the insurer to return the amount within a prescribed period. If the amount is not returned before the appointed time, the case may be referred to court for compulsory execution.
中文原文 就業保險法第21條
投保單位故意為不合本法規定之人員辦理參加保險手續，領取保險給付者，保險人應通知限期返還，屆期未返還者，依法移送強制執行。