Enforcement Rules of the Labor Pension Act Article 47-1
Where there is a change in the employer’s representative or responsible person as referred to in Article 54-1 of the Act, and the original representative or responsible person has failed to pay the labor pension contributions or late payment charges in accordance with the regulations, the new representative or responsible person shall be jointly and separately liable for such payment.
中文原文 勞工退休金條例施行細則第47-1條
本條例第五十四條之一所定雇主之代表人或負責人，其有變更者，原代表人或負責人未依規定繳納退休金或滯納金時，新代表人或負責人應負連帶清償責任。