Labor Standards Act Article 59
An employer shall pay compensation to a worker who is dead, injured, disabled or sick due to occupational accidents according to the following provisions; provided that if, in respect of the same accident, the employer has already paid compensation to the worker concerned in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, The employer may deduct those already paid compensation therefrom:1. When a worker is injured or suffers from any occupational disease, the employer shall compensate him/her the necessary medical expenses. The categories of occupation-related diseases and the scope of medical treatment covered shall be governed by the relevant provisions of the Labor Insurance Act.2. When a worker under medical treatment is not able to work, the employer shall pay him/her compensation according to his/her pre-existing wage. The employer shall be released from such compensation obligation by giving to the worker a lump sum payment equal to forty months of average wage if the worker failing to recover after two years of medical treatment has been diagnosed and confirmed by a designated hospital as being unable to perform the original work and so does not meet the disability requirements under Subparagraph 3 hereof.3. When after the termination of medical treatment the designated hospital has definitely diagnosed that the worker is disabled forever, the employer shall pay him/her a lump sum as disability compensation in accordance with he/her average wage and the degree of disability. The standards of disability compensation shall be prescribed in the applicable provisions of the Labor Insurance Act.4. When a worker dies of occupational injury or disease, his/ her employer shall pay funeral subsidy equal to five months of average wage and a lump sum survivors’ compensation equal to forty months of average wage to his/her survivors. The said survivors’ compensation shall be paid to survivors in the following order:a. Spouse and children,b. Parents,c. Grandparents,d. Grandchildren, ande. Brothers and sisters.
中文原文 勞動基準法第59條
勞工因遭遇職業災害而致死亡、失能、傷害或疾病時，雇主應依下列規定予以補償。
但如同一事故，依勞工保險條例或其他法令規定，已由雇主支付費用補償者，雇主得予以抵充之：
一、勞工受傷或罹患職業病時，雇主應補償其必需之醫療費用。
職業病之種類及其醫療範圍，依勞工保險條例有關之規定。
二、勞工在醫療中不能工作時，雇主應按其原領工資數額予以補償。
但醫療期間屆滿二年仍未能痊癒，經指定之醫院診斷，審定為喪失原有工作能力，且不合第三款之失能給付標準者，雇主得一次給付四十個月之平均工資後，免除此項工資補償責任。
三、勞工經治療終止後，經指定之醫院診斷，審定其遺存障害者，雇主應按其平均工資及其失能程度，一次給予失能補償。
失能補償標準，依勞工保險條例有關之規定。
四、勞工遭遇職業傷害或罹患職業病而死亡時，雇主除給與五個月平均工資之喪葬費外，並應一次給與其遺屬四十個月平均工資之死亡補償。
其遺屬受領死亡補償之順位如下：
（一）配偶及子女。
（二）父母。
（三）祖父母。
（四）孫子女。
（五）兄弟姐妹。
但如同一事故，依勞工保險條例或其他法令規定，已由雇主支付費用補償者，雇主得予以抵充之：
一、勞工受傷或罹患職業病時，雇主應補償其必需之醫療費用。
職業病之種類及其醫療範圍，依勞工保險條例有關之規定。
二、勞工在醫療中不能工作時，雇主應按其原領工資數額予以補償。
但醫療期間屆滿二年仍未能痊癒，經指定之醫院診斷，審定為喪失原有工作能力，且不合第三款之失能給付標準者，雇主得一次給付四十個月之平均工資後，免除此項工資補償責任。
三、勞工經治療終止後，經指定之醫院診斷，審定其遺存障害者，雇主應按其平均工資及其失能程度，一次給予失能補償。
失能補償標準，依勞工保險條例有關之規定。
四、勞工遭遇職業傷害或罹患職業病而死亡時，雇主除給與五個月平均工資之喪葬費外，並應一次給與其遺屬四十個月平均工資之死亡補償。
其遺屬受領死亡補償之順位如下：
（一）配偶及子女。
（二）父母。
（三）祖父母。
（四）孫子女。
（五）兄弟姐妹。