Labor Standards Act Article 28
(Ⅰ)When an employer has suspended or liquidated its business or has declared bankruptcy, the following creditor rights of the workers shall be regarded equal to the creditor rights of those with mortgage rights, pledges or liens of the top priority, and the workers shall be paid in accordance with the proportion of their creditor rights; workers shall have topmost priority to receive the remaining amounts owed to them:1. Less than six months of wages to be paid to the workers according to the labor contract;2. Retirement pensions that the employer has failed to disburse in accordance with the Act;3. Severance pay that the employer has failed to disburse in accordance with the Act or the Labor Pension Act.(Ⅱ)Employers are required to pay a certain amount to the Arrear Wage Payment Fund each month according to the total wages insured for the month and the statutory rate to provide the funds for the following payments:1. The arrear wages specified in Subparagraph 1 of the preceding Paragraph;2. The owed pensions and severance pay specified in Subparagraphs 2 and 3 of the preceding Paragraph; the total amount shall be no more than six months of average wage.(Ⅲ)When the Arrear Wage Payment Fund has accumulated to a certain amount, the rate shall be reduced or the collection shall be suspended.(Ⅳ)The central competent authority shall set the rate of Paragraph 2 at no more than 1.5 thousandths and present it to the Executive Yuan for approval.(V)Wages, pensions and severance pay owed by employers and remained unsettled after concerned workers have filed their requests shall be paid first from the Arrear Wage Payment Fund according to Paragraph 2; such employers shall then repay the amounts to the Arrear Wage Payment Fund within a specified period.(VI)The Arrear Wage Payment Fund shall be managed by a management committee set up by the central competent authority. The central competent authority may commission a labor insurance agency to be in charge of fund collection and payment. The central competent authority shall also establish the procedure for arrear wage payment from the Fund, as well as regulations regarding fund collection and payment, Fund management, the certain amount of Paragraph 3, and the organization of the management committee.
中文原文 勞動基準法第28條
雇主有歇業、清算或宣告破產之情事時，勞工之下列債權受償順序與第一順位抵押權、質權或留置權所擔保之債權相同，按其債權比例受清償；未獲清償部分，有最優先受清償之權：
一、本於勞動契約所積欠之工資未滿六個月部分。
二、雇主未依本法給付之退休金。
三、雇主未依本法或勞工退休金條例給付之資遣費。
雇主應按其當月僱用勞工投保薪資總額及規定之費率，繳納一定數額之積欠工資墊償基金，作為墊償下列各款之用：
一、前項第一款積欠之工資數額。
二、前項第二款與第三款積欠之退休金及資遣費，其合計數額以六個月平均工資為限。
積欠工資墊償基金，累積至一定金額後，應降低費率或暫停收繳。
第二項費率，由中央主管機關於萬分之十五範圍內擬訂，報請行政院核定之。
雇主積欠之工資、退休金及資遣費，經勞工請求未獲清償者，由積欠工資墊償基金依第二項規定墊償之；雇主應於規定期限內，將墊款償還積欠工資墊償基金。
積欠工資墊償基金，由中央主管機關設管理委員會管理之。
基金之收繳有關業務，得由中央主管機關，委託勞工保險機構辦理之。
基金墊償程序、收繳與管理辦法、第三項之一定金額及管理委員會組織規程，由中央主管機關定之。
一、本於勞動契約所積欠之工資未滿六個月部分。
二、雇主未依本法給付之退休金。
三、雇主未依本法或勞工退休金條例給付之資遣費。
雇主應按其當月僱用勞工投保薪資總額及規定之費率，繳納一定數額之積欠工資墊償基金，作為墊償下列各款之用：
一、前項第一款積欠之工資數額。
二、前項第二款與第三款積欠之退休金及資遣費，其合計數額以六個月平均工資為限。
積欠工資墊償基金，累積至一定金額後，應降低費率或暫停收繳。
第二項費率，由中央主管機關於萬分之十五範圍內擬訂，報請行政院核定之。
雇主積欠之工資、退休金及資遣費，經勞工請求未獲清償者，由積欠工資墊償基金依第二項規定墊償之；雇主應於規定期限內，將墊款償還積欠工資墊償基金。
積欠工資墊償基金，由中央主管機關設管理委員會管理之。
基金之收繳有關業務，得由中央主管機關，委託勞工保險機構辦理之。
基金墊償程序、收繳與管理辦法、第三項之一定金額及管理委員會組織規程，由中央主管機關定之。