Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 3
The Fund shall be collected and allocated by an employer to the Labor Insurance Agency at the rate of 0.025 percent of total labor insurance wage per month.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第3條
本基金由雇主依勞工保險投保薪資總額萬分之二．五按月提繳。