Employee Welfare Fund Act Article 2
When a factory, mine or enterprise appropriating employee welfare fund shall abide by the following regulations:1.Appropriating 1 to 5 percent of the total amount of capital at the time of its establishment.2.Appropriating 0.05 to 0.15 percent of total monthly revenue of business.3.Deducting 0.5 percent from the monthly wage and allowances of each employee.4.Appropriating 20 to 40 percent of revenue from selling scraps.In accordance with subparagraph 2 of the preceding paragraph, the amount that a governmental agency without business revenue, shall appropriate may be made from a certain percentage of its administrative fees or other incomes.For a public-owned enterprise that has already appropriated employee welfare fund in its budget and such fund is no less than the percentage referred to subparagraph 2 of the preceding paragraph, it may be exempted from making further appropriation.
中文原文 職工福利金條例第2條
工廠礦場及其他企業組織提撥職工福利金，依左列之規定：
一、創立時就其資本總額提撥百分之一至百分之五。
二、每月營業收入總額內提撥百分之○‧○五至百分之○‧一五。
三、每月於每個職員工人薪津內各扣百分之○‧五。
四、下腳變價時提撥百分之二十至四十。
依第二款之規定，對於無營業收入之機關，得按其規費或其他收入，比例提撥。
公營事業已列入預算之職工福利金，如不低於第二款之規定者，得不再提撥。
一、創立時就其資本總額提撥百分之一至百分之五。
二、每月營業收入總額內提撥百分之○‧○五至百分之○‧一五。
三、每月於每個職員工人薪津內各扣百分之○‧五。
四、下腳變價時提撥百分之二十至四十。
依第二款之規定，對於無營業收入之機關，得按其規費或其他收入，比例提撥。
公營事業已列入預算之職工福利金，如不低於第二款之規定者，得不再提撥。