Enforcement Rules of the Labor Pension Act Article 42

Employees deemed to be ineligible to receive pension payments by the Bureau have thirty days upon receipt of notice to return the entirety of the pension payments they have received. If the pension payments are not returned on time, an additional late fee penalty must be charged.
中文原文 勞工退休金條例施行細則第42條
退休金領取人經勞保局查明不符請領退休金規定者,應自收到返還通知之日起三十日內,將已領取之退休金返還。
屆期未返還者,應附加法定遲延利息一併返還。

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