Enforcement Rules of the Employment Insurance Act Article 11

An insured establishment should prepare the employee roster, record of work attendance, and annual salary bookkeeping for inspection by the competent authority, the insured person, and the public employment service institution pursuant to Article 7 regulations of the Law, and keep them on record for five years after the insured person leaves the establishment.The above employee roster shall separately record the following matters:1.Name, date of birth, address, and national ID number.2.Starting date of employment.3.Type of work.4.Work hours and pay.5.The reason and period of leave without pay.
中文原文 就業保險法施行細則第11條
投保單位應置備員工名冊、出勤工作紀錄及薪資帳冊,供主管機關、保險人及公立就業服務機構依本法第七條規定為查對,並自被保險人離職之日起保存五年。
前項員工名冊,應分別記載下列事項:
一、姓名、出生年月日、住址及國民身分證統一編號。
二、到職之年月日。
三、工作類別。
四、工作時間及薪資。
五、留職停薪事由及期間。

English translation for reference only; the Chinese text prevails. Not legal advice.