Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 3
When the accumulated funds appropriated by the business entity are sufficient to pay labor pensions to the workers, the business entity may, through the review and approval of the labor pension reserve supervision committee therein, apply to the local competent authority for ratification to suspend appropriation of contributions to the labor pension reserve.
中文原文 勞工退休準備金提撥及管理辦法第3條
各事業單位提撥勞工退休準備金累積至足以支應勞工退休金時，得提經各該事業單位勞工退休準備金監督委員會審議通過後，報請當地主管機關核准暫停提撥。