Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 7
Each business entity shall make up the difference when the labor pension reserve is insufficient to pay the pensions of its workers.
中文原文 勞工退休準備金提撥及管理辦法第7條
各事業單位提撥之勞工退休準備金不足支應其勞工退休金時，應由各事業單位補足之。