Labor Pension Act Article 55
If the representative or any other staff member of a legal entity, the agent of a legal entity or a natural person, an employee or any other staff member violates the Act in the rendering of their respective services, the violator shall be punished pursuant to this Chapter; in addition, the legal entity itself or the natural person shall also be subject to punishment by such fine or administrative fine as prescribed in the respective Articles of the Act; unless the representative of the legal entity or the natural person has done his/her best to avoid the occurrence of the violation.The representative of a legal entity or the natural person shall be deemed as an offender, if he/she instigates or ignores such a violation.
中文原文 勞工退休金條例第55條
法人之代表人或其他從業人員、自然人之代理人或受僱人，因執行業務違反本條例規定，除依本章規定處罰行為人外，對該法人或自然人並應處以各該條所定之罰鍰。
但法人之代表人或自然人對於違反之發生，已盡力為防止行為者，不在此限。
法人之代表人或自然人教唆或縱容為違反之行為者，以行為人論。
但法人之代表人或自然人對於違反之發生，已盡力為防止行為者，不在此限。
法人之代表人或自然人教唆或縱容為違反之行為者，以行為人論。