Employment Insurance Act Article 7
In order for the competent authority, the insured person and the Public Employment Service Institution to investigate the working conditions of employees, salary, or reasons for leaving the employment at the insured unit, when necessary, the employee roster, record of work attendance, annual salary bookkeeping, and other related information may be investigated, which the insured unit has no right to evade, obstruct or refuse.
中文原文 就業保險法第7條
主管機關、保險人及公立就業服務機構為查核投保單位勞工工作情況、薪資或離職原因，必要時，得查對其員工名冊、出勤工作紀錄及薪資帳冊等相關資料，投保單位不得規避、妨礙或拒絕。