Employment Insurance Act Article 38

An insured unit failing to enroll its employees for employment insurance in accordance with this Act shall be subject to a fine ten times of the insurance premiums for the period from the date of hire to the date before the actual enrolment or the date of termination of employment. The loss that the employees incurred due to the employer's failure to enroll them for insurance shall be compensated by the insured unit according to the payment standard defined in this Act.When an insured has paid insurance premiums as a result of an insured unit in violation of the regulation of this Act having failed to pay the premiums for the insured, the insured unit shall be subject to a fine two times the amount of the premiums that the insured has paid. The insured unit shall further refund such premiums to the insured.An insured unit failing to pay the premiums of the insured in violation of the regulation of this Act by over-declaration or under-declaration of insured salaries shall be subject to a fine four times the amount over-declared or under-declared starting from the onset of the violation. In the event that the excess benefits received due to the above violation is not returned to the insurer within the time period specified, the insurer shall transfer the case for compulsory execution to retrieve the amount thus claimed in excess. The insured unit shall compensate the employees for the loss thus incurred.An insured unit in violation of the regulation of Article 7 shall be subject to a fine of more than NT$ 10,000 but less than NT$50,000.In the event that an overdue fine up to the maximum premiums has been imposed on an insured unit in accordance with relevant regulations but the insured unit has not paid the premiums to the insurer before the amendment to this article takes effect on March 31, 2009, and the insurer has not imposed a penalty or has imposed a penalty without enforcement, there shall be no further arbitration or execution.