Enforcement Rules of the Employee Welfare Fund Act Article 8
In the case that factories, mines, or other enterprise organizations are declared in bankruptcy processes, if their employees welfare funds have not been set-aside and allocated pursuant to the Act, they shall be paid up in full in accordance with the Act as soon as possible, to which the creditors shall not object under any pretext.
中文原文 職工福利金條例施行細則第8條
工廠、礦場或其他企業組織受破產宣告時，其尚未依法提撥之職工福利金仍應依法儘先撥足；債權人不得藉口對抗。