Labor Pension Act Article 54-1
When an employer fails to pay the pension or late payment charge according to the provisions of this Act, and no assets are available for seizure or the assets are insufficient for repayment, the representative or the responsible person shall be liable for liquidation.After such a representative or the responsible person has been notified by the Bureau of Labor Insurance and ordered to pay a fine or late payment charge, any person unable or unwilling to pay the designated amount will be transferred to the Administrative Enforcement Agency for administrative execution according to law.
中文原文 勞工退休金條例第54-1條
雇主未依本條例規定繳納退休金或滯納金，且無財產可供執行或其財產不足清償者，由其代表人或負責人負清償責任。
前項代表人或負責人經勞保局限期令其繳納，屆期未繳納者，依法移送行政執行。
前項代表人或負責人經勞保局限期令其繳納，屆期未繳納者，依法移送行政執行。