Employee Welfare Fund Act Article 9-1
When a factory, mine or enterprise is closed due to dissolution or declared bankruptcy, the plan to handle its employee welfare fund shall be discussed and determined by the employee welfare committee; after the plan has been filed to the competent authority for review, the fund shall be distributed to employees.When a factory, mine or enterprise has been reorganized but still in operation, or in case of merger its original employees still stay working for the existing organization, its appropriated employee welfare fund shall be set aside in proportion to the staying employees to continue handling employee welfare affairs, while the remainder of employee welfare fund shall be properly discussed and determined to have a distribution plan by the employee welfare committee that will distribute them to the employees leaving their jobs after reporting the plan to the competent authority for reviewThe preceding two paragraphs shall equally apply to employee welfare committees that have been registered as non-profit corporations.
中文原文 職工福利金條例第9-1條
工廠、礦場或其他企業組織因解散或受破產宣告而結束經營者，所提撥之職工福利金，應由職工福利委員會妥議處理方式，陳報主管官署備查後發給職工。
工廠、礦場或其他企業組織變更組織而仍繼續經營，或為合併而其原有職工留任於存續組織者，所提撥之職工福利金，應視變動後留任職工比率，留備續辦職工福利事業之用，其餘職工福利金，應由職工福利委員會妥議處理方式，陳報主管官署備查後發給離職職工。
前二項規定，於職工福利委員會登記為財團法人者，適用之。
工廠、礦場或其他企業組織變更組織而仍繼續經營，或為合併而其原有職工留任於存續組織者，所提撥之職工福利金，應視變動後留任職工比率，留備續辦職工福利事業之用，其餘職工福利金，應由職工福利委員會妥議處理方式，陳報主管官署備查後發給離職職工。
前二項規定，於職工福利委員會登記為財團法人者，適用之。