Labor Pension Act Article 45-1

Should an employer commit any of the following offenses, they shall be fined between N.T.$300,000 and N.T.$1.5 million. This fine shall be paid within a designated time period. Those who have not paid by the deadline shall be punished accordingly1. Violation of the pay criteria or allotted period for the provisions of Article 11, Paragraph 2 or Article 12, Paragraphs 1 and 2.2. Violation of the pay criteria or allotted period for the use of Article 11, Paragraph 2 or Article 12, Paragraphs 1 and 2, in violation of Article 39.
中文原文 勞工退休金條例第45-1條
雇主有下列各款情事之一者,處新臺幣三十萬元以上一百五十萬元以下罰鍰,並限期令其給付;屆期未給付者,應按次處罰:
一、違反第十一條第二項或第十二條第一項、第二項規定之給與標準或期限。
二、違反第三十九條準用第十一條第二項或第十二條第一項、第二項規定之給與標準或期限。

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