Labor Pension Act Article 5
The Central Competent Authority shall entrust the Bureau of Labor Insurance, Ministry of Labor（hereinafter "the Bureau of Labor Insurance "）to take charge of revenues and expenditures and custody of labor pension funds, as well as the imposition of late payment charges and fines.
中文原文 勞工退休金條例第5條
勞工退休金之收支、保管、滯納金之加徵及罰鍰處分等業務，由中央主管機關委任勞動部勞工保險局（以下簡稱勞保局）辦理之。