Enforcement Rules of the Labor Standards Act Article 34

If, in accordance with the provisions of the Labor Insurance Act or other applicable statutes or administrative regulations, the employer has paid compensation to the worker in regard to the same accident provided in Article 59 of the Act, such compensation paid may be deducted by the employer. But, if the compensation is paid from funds jointly contributed by the worker and the employer, only the portion contributed by the employer shall be deducted.
中文原文 勞動基準法施行細則第34條
本法第五十九條所定同一事故,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。
但支付之費用如由勞工與雇主共同負擔者,其補償之抵充按雇主負擔之比例計算。

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