Enforcement Rules of the Labor Pension Act Article 24
In the event that an employer has not paid the amount specified on the payment statement, the Bureau shall directly distribute proportionately the amount paid by the employer among each employee .
中文原文 勞工退休金條例施行細則第24條
雇主未依勞工退休金繳款單所載金額足額繳納者，由勞保局逕行將雇主所繳金額按每位勞工應提繳金額比例分配之。