Enforcement Rules of the Employee Welfare Fund Act Article 6

Year-end bonuses, prizes, and salaries and fringe benefits for those staff members and workers who engage in employees' welfare businesses on part-time basis, 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6條
職工年終分紅獎金暨兼辦職工福利事業之職工薪津,不得在職工福利金項下開支。

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