Enforcement Rules of the Labor Pension Act Article 19

In the event that an employee or a commissioned worker's name, birth-date or national identification serial number or Alien Resident Certificate number has been altered or incorrectly registered, the employer or the commissioned unit must complete the application to change employee records and submit a copy of his/her national identification card, Alien Resident Certificate, or equivalent personal identification documents to the Bureau in order to make the necessary changes.Should employers fail to complete the procedure specified in the preceding paragraph, the Bureau of Labor Insurance may make corrections according to the changes indicated in the insured person's Labor Insurance or Employment Insurance information or registration information at relevant agencies.
中文原文 勞工退休金條例施行細則第19條
勞工或受委任工作者之姓名、出生年月日及國民身分證統一編號或居留證統一證號有變更或錯誤時,雇主或委任單位應即填具勞工資料變更申請書,並檢附國民身分證影本、居留證影本或有關證件,送勞保局辦理變更。
未依前項規定辦理者,勞保局得依勞工保險或就業保險之被保險人變更資料或相關機關登記之資料逕予變更。

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