Labor Standards Act Article 61
(Ⅰ)The statute of limitation for claim right to receive compensation prescribed in Article 59 shall not be within two years from the date of the employee becomes entitled to receive the said compensation.(Ⅱ)The right to receive compensation shall not be prejudiced by the severance of service by the particular worker, nor shall it be used for transference, assignment, set-off, attachment or guarantee.(Ⅲ)Workers or his/her survivors claiming occupational accident compensation pursuant to this Act shall open a dedicated account with necessary documents at a financial institution for the deposit of occupational accidents compensation.(Ⅳ)The deposits in the dedicated account of the preceding Paragraph shall not be the objects of offset, attachment, security or compulsory execution.
中文原文 勞動基準法第61條
第五十九條之受領補償權，自得受領之日起，因二年間不行使而消滅。
受領補償之權利，不因勞工之離職而受影響，且不得讓與、抵銷、扣押或供擔保。
勞工或其遺屬依本法規定受領職業災害補償金者，得檢具證明文件，於金融機構開立專戶，專供存入職業災害補償金之用。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。
受領補償之權利，不因勞工之離職而受影響，且不得讓與、抵銷、扣押或供擔保。
勞工或其遺屬依本法規定受領職業災害補償金者，得檢具證明文件，於金融機構開立專戶，專供存入職業災害補償金之用。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。