Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 15
The central competent authority shall issue an order to set the date on which each business entity is to begin appropriation of contributions to the labor pension reserve according to the Act.
中文原文 勞工退休準備金提撥及管理辦法第15條
各事業單位依本法規定提撥勞工退休準備金之開始日期，由中央主管機關以命令定之。