Employee Welfare Fund Act Article 7

Employee welfare fund shall not be used for any other purposes, and its scope, items and proportion of utilization shall be prescribed and publicly announced by the competent authority.Up to 10 percent of the employee welfare fund may be appropriated to subsidize welfare activities conducted by national, provincial (municipal), or county/city labor unions, provided that a report on the same has been duly recorded by the competent authority.
中文原文 職工福利金條例第7條
職工福利金不得移作別用,其動支範圍、項目及比率,由主管官署訂定並公告之。
職工福利金用於全國性或全省(市)、縣(市)性工會舉辦福利事業,經主管官署備案,得提撥百分之十以內之補助金。

English translation for reference only; the Chinese text prevails. Not legal advice.