Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 14

After paying the wages, retirement benefits or severances according to Article 28 of the Act, the Bureau of Labor Insurance succeeds the creditor’s rights of workers for the amount paid from the Fund and may request the employer, liquidator or trustee in bankruptcy to repay the amount within a given period. Those failing to make the repayment within the given period shall be charged starting from the first day the repayment is overdue an interest at the rate for one-year term deposit of the financial institution where the assets of the Fund are deposited.With employers who owe contributions to the Fund, the Bureau shall retrieve the amount, impose an administrative fine according to Article 79 of the Act, and also charge an interest starting from the day payment of wages, retirement benefits or severances is made.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第14條
勞保局依本法第二十八條規定墊償勞工工資、退休金或資遣費後,在墊償金額範圍內,承受勞工對雇主之債權,並得向雇主、清算人或破產管理人請求於一定期間內償還墊款;逾期償還者,自逾期之日起,依基金所存金融機構當期一年定期存款利率計收利息。
雇主欠繳基金者,除追繳及依本法第七十九條規定處罰鍰外,並自墊付日起計收利息。

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