Labor Standards Act Article 74

(Ⅰ)A worker, upon discovery of any violation by the business entity of the Act and other labor laws or administrative regulations, may file a complaint to the employer, competent authorities or inspection agencies.(Ⅱ)An employer may not terminate, transfer, reduce the wages of, or harm the rights and benefits in accordance with the law, contract or norm of such a worker nor take any unfavorable measures against the worker who files a complaint in accordance with the preceding Paragraph.(Ⅲ)If the employer commits any of the actions mentioned in the preceding Paragraph, that action shall be null and void.(Ⅳ)Upon receipt of a complaint of the type from the first paragraph, the competent authority or the inspection agency shall conduct the necessary investigations and notify the worker in writing of its handling within sixty days.(V)The competent authority or the inspection agency shall keep the identity of the complainant confidential and shall not disclose any information which might reveal the identity of the complainant.(VI)For those who violate the provisions of the preceding Paragraph, in addition to civil servants being held liable to criminal laws and administratively responsible, shall be liable for damages to the worker.(VII)The central competent authority shall establish the rules and regulations for competent authorities regarding the confidentiality of accepting reported complaints and other matters that must be complied with.