Enforcement Rules of the Labor Pension Act Article 47
Employers who violate the stipulations of Paragraph 1 to Article 19 of the Act, upon the first day following the expiration of the time limit stipulated in Paragraph 3 to the same Article, shall pay the late fee as pursuant to Paragraph 1 to Article 53 of the Act.
中文原文 勞工退休金條例施行細則第47條
雇主違反本條例第十九條第一項規定者，自同條第三項期限屆滿之次日起，依本條例第五十三條第一項規定加徵滯納金。