Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 10
When a business entity suspends operation, its labor pension reserve funds already appropriated, besides for payment of labor pensions, may be used to pay the severances specified in the Act before paying the severances prescribed in the Labor Pension Act. Any amount remaining shall belong to the business entity.In the event that the labor pension reserve supervision committee of a business entity is unable to act according to Article 4 and collect the remaining amount in the labor pension reserve account stated in the preceding Paragraph, the business entity may claim the amount from the financial institution.
中文原文 勞工退休準備金提撥及管理辦法第10條
事業單位歇業時，其已提撥之勞工退休準備金，除支付勞工退休金外，得先行作為本法之勞工資遣費，再作為勞工退休金條例之勞工資遣費。
有賸餘時，其所有權屬該事業單位。
前項勞工退休準備金賸餘款，事業單位勞工退休準備金監督委員會未能依第四條規定領回時，得由該事業單位向指定之金融機構申領。
有賸餘時，其所有權屬該事業單位。
前項勞工退休準備金賸餘款，事業單位勞工退休準備金監督委員會未能依第四條規定領回時，得由該事業單位向指定之金融機構申領。