Labor Pension Act Article 56-1
The Bureau of Labor Insurance shall first pay off ordinary pensions in the case of pensions and late payment charges which an employer has failed to pay, in accordance with this Act.
中文原文 勞工退休金條例第56-1條
勞保局對於雇主未依本條例規定繳納之退休金及滯納金，優先於普通債權受清償。