Labor Standards Act Article 62
(Ⅰ)The owner of a business entity who contracts his/her work to a subcontractor who subsequently subcontracts, the contractor, the subcontractor, and the last subcontractor shall be jointly and severally liable to pay the compensation prescribed in this Chapter for occupational accidents related to the work performed by the workers hired by the contractor and the subcontractor.(Ⅱ)When a business entity or contractor or subcontractor pays compensation for occupational accidents in accordance with the provisions of the preceding Paragraph, each may claim reimbursement from the last subcontractor for the portion borne.
中文原文 勞動基準法第62條
事業單位以其事業招人承攬，如有再承攬時，承攬人或中間承攬人，就各該承攬部分所使用之勞工，均應與最後承攬人，連帶負本章所定雇主應負職業災害補償之責任。
事業單位或承攬人或中間承攬人，為前項之災害補償時，就其所補償之部分，得向最後承攬人求償。
事業單位或承攬人或中間承攬人，為前項之災害補償時，就其所補償之部分，得向最後承攬人求償。