Labor Standards Act Article 63-1

(Ⅰ)When a dispatched worker working at dispatch-requiring entity incurs an occupational accident, the dispatch-requiring entity and the dispatching entity shall be jointly and severally liable for compensation that an employer shall bear in accordance with this Chapter.(Ⅱ)If the dispatch-requiring entity or the dispatching entity has already paid for compensation in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, it may claim deduction.(Ⅲ)If the dispatch-requiring entity and the dispatching entity violating the provisions of the Act or the Occupational Safety and Health Act shall be jointly and severally liable for the compensation of occupational accidents caused to the dispatched worker.(Ⅳ)The compensation paid by the dispatch-requiring entity or dispatching entity in accordance with the Act may be deducted from the payment of compensation for damages arising out of the same accident.
中文原文 勞動基準法第63-1條
要派單位使用派遣勞工發生職業災害時,要派單位應與派遣事業單位連帶負本章所定雇主應負職業災害補償之責任。
前項之職業災害依勞工保險條例或其他法令規定,已由要派單位或派遣事業單位支付費用補償者,得主張抵充。
要派單位及派遣事業單位因違反本法或有關安全衛生規定,致派遣勞工發生職業災害時,應連帶負損害賠償之責任。
要派單位或派遣事業單位依本法規定給付之補償金額,得抵充就同一事故所生損害之賠償金額。

English translation for reference only; the Chinese text prevails. Not legal advice.