Labor Pension Act Article 30

An employer shall not deduct contribution made by him/her from an employee's wage as compensation or ask an employee to refund the contributions made when the employee resigns. If there is an agreement that an employee shall compensate or refund the contributions made upon resignation, the agreement shall be null and void.
中文原文 勞工退休金條例第30條
雇主應為勞工提繳之金額,不得因勞工離職,扣留勞工工資作為賠償或要求勞工繳回。
約定離職時應賠償或繳回者,其約定無效。

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