Enforcement Rules of the Labor Standards Act Article 50-4
Employers who go into liquidation or declare bankruptcy before the amendment of Paragraph 2 of Article 28 takes effect on February 6, 2015, but have not yet completed the liquidation or bankruptcy procedures after the amendment takes effect may act according to Paragraph 5 of the same Article and apply for payment of pensions and severances owed to workers from the Arrear Wage Payment Fund, provided that the amounts are no more than the total specified in subparagraph 2 of Paragraph 2 of the same Article.
中文原文 勞動基準法施行細則第50-4條
本法第二十八條第二項中華民國一百零四年二月六日修正生效前，雇主有清算或宣告破產之情事，於修正生效後，尚未清算完結或破產終結者，勞工對於該雇主所積欠之退休金及資遣費，得於同條第二項第二款規定之數額內，依同條第五項規定申請墊償。