Enforcement Rules of the Employment Insurance Act Article 17

The funds for the central competent authority to administer Article 12, Paragraph 3 regulations of the Law shall be paid according to the financial budget every six months, and if there is a resulting administrative surplus, this should be returned following the annual balance of accounts; the amount of funds should be calculated based on the insurance premium income figure in the officially approved budget.
中文原文 就業保險法施行細則第17條
中央主管機關辦理本法第十二條第三項規定事項之經費,指當年度應收保險費百分之十範圍及歷年應收保險費百分之十之執行賸餘額度;其額度以審定決算數為計算基礎。
前項經費由保險人按提撥經費預算數每六個月撥付之,執行結果若有賸餘,應於年度結算後辦理繳還。

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