Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 21

Under any of the following circumstances, the Management Committee may make the decision to request the central competent authority for approval to write off all or part of the creditor’s rights the Bureau of Labor Insurance has acquired from paying wages, retirement benefits or severances to workers as bad debts:1. The debtor has taken flight or cannot be located to retrieve the amount;2. The Bureau has obtained the proof document or court decision confirming that the debtor is unable to pay back the amount;3. The Bureau has reached a settlement with the debtor without retrieving part of the amount owed and has also acquired the proof of settlement;4. The amount repayable is smaller than the expenses needed to recover the debt;5. The employer may be exempted from the obligation of paying back the debt according to related regulations.