Enforcement Rules of the Employee Welfare Fund Act Article 14
The term "competent authorities" referred to in the Act and the Enforcement Regulations, shall be the Ministry of Labor at the central government level, municipal governments at the municipal government level, and country (or city) governments at the county or city government level.
中文原文 職工福利金條例施行細則第14條
本條例及本細則所稱主管官署：在中央為勞動部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。