Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 9
A business entity which has paid labor pensions to its workers according to the criteria set forth in Articles 55 and 84-2 of the Act and need not pay any more labor pensions according to the Act may apply for the local competent authority’s approval to collect the remaining funds in the labor pension reserve account. The same procedure shall apply to business entities without workers subject to the Act.
中文原文 勞工退休準備金提撥及管理辦法第9條
事業單位於依本法第五十五條及第八十四條之二規定之給與標準給付勞工退休金後，已無須依本法支付勞工退休金時，得報經當地主管機關核准後，領回其勞工退休準備金專戶之賸餘款；已無適用本法退休金制度之勞工者，亦同。