Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 4
The labor pension reserve funds of each business entity shall be deposited in an account set up in the name of the labor pension reserve supervision committee of the business entity. The use of such funds shall require the approval of the labor pension reserve supervision committee and the signatures of the employer as well as that of the chairperson or vice chairperson of the committee.
中文原文 勞工退休準備金提撥及管理辦法第4條
勞工退休準備金，應以各該事業單位勞工退休準備金監督委員會名義專戶存儲於指定之金融機構；支用時，應經勞工退休準備金監督委員會查核後，由雇主會同該委員會之主任委員及副主任委員簽署為之。