Labor Pension Act Article 52

When an employer is in violation of Paragraph 2 of Article 15, Paragraph 1 of Article 21, or Article 39, and fails to file the application or properly notify the competent authority, he/she shall be fined no less than N.T.$ 5,000 but no more than N.T.$ 25,000.
中文原文 勞工退休金條例第52條
雇主違反第十五條第二項、第二十一條第一項或第三十九條申報、通知規定者,處新臺幣五千元以上二萬五千元以下罰鍰。

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