Enforcement Rules of the Labor Pension Act Article 27
In the event that a business entity ceases operation, dissolves, declares bankruptcy or no longer remains in business and no longer employs employees, calculations of its outstanding pension fund payments and additional fines for late payment shall commence from the confirmed date of the occurrence of the above-mentioned events. If this date is indeterminable, the date given by the Bureau shall be used.
中文原文 勞工退休金條例施行細則第27條
事業單位有歇業、解散、破產宣告或已無營業事實，且未僱用勞工者，其應提繳退休金及應加徵滯納金之計算，以事實確定日為準，未能確定者，以勞保局查定之日為準。