Labor Pension Act Article 50

When an employer is in violation of Article 13, Paragraph 1 and fails to continuously appropriate employee salary for to the labor pension reserve fund each month, the employer shall be fined no less than N.T.$20,000 but the fine shall not exceed N.T.$300,000. The fine shall be imposed consecutively on a monthly basis and such fine shall not apply to these set in the Labor Standards Act.If the competent authority fails to impose a fine in accordance with the preceding paragraph, the personnel concerned shall be subject to relevant penal provisions prescribed by the statutes and regulations for the evaluation of civil servants.The fines collected in accordance with Paragraph 1 shall be put into the Labor Retirement Fund referred to in Article 56, Paragraph 3 of the Labor Standards Act.