Enforcement Rules of the Employee Welfare Fund Act Article 2

Employees' welfare funds set-aside and allocated by factories, mines, or other enterprise organizations, shall transfer immediately to the employees' welfare committees for safekeeping after set-aside and allocation.
中文原文 職工福利金條例施行細則第2條
工廠、礦場或其他企業組織提撥之職工福利金,應於提撥後立即移送職工福利委員會保管。

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