Employee Welfare Fund Act Article 1
All factories, mines or other enterprises in the public or private sector shall appropriate employee welfare funds for conducting employee welfare businesses.The scope of other enterprises referred to in the preceding paragraph shall be determined by the competent authorities after considering the category and scale of enterprises.
中文原文 職工福利金條例第1條
凡公營、私營之工廠、礦場或其他企業組織，均應提撥職工福利金，辦理職工福利事業。
前項規定所稱其他企業組織之範圍，由主管官署衡酌企業之種類及規模另定之。
前項規定所稱其他企業組織之範圍，由主管官署衡酌企業之種類及規模另定之。