Enforcement Rules of the Employee Welfare Fund Act Article 11
In the case that factories, mines, or other enterprise organizations are downsized due to the transformations in economic or business factors, for all those staff members and workers who are discharged, their severance pays shall be secured through other channels and shall not be drawn and defrayed from the employees' welfare funds.
中文原文 職工福利金條例施行細則第11條
工廠、礦場或其他企業組織因經濟或業務上之變動而緊縮其原來之範圍者，所有因緊縮而遣散之職工，其遣散費用應另行設法，不得在福利金項下動支。