Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 4
The Bureau shall calculate the amount of collections and allocations to the Fund for each business entity every month, and send the same to the employer before the end of following month, demanding him (or her) to remit the same together with the premium for (his or her) labor insurance for the same month.In case the employer has not yet received the demand for payment mentioned in the preceding paragraph at the end of the following month, he (or she) shall make a temporary payment at the equivalent amount as last month, and balance during the next payment.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第4條
勞保局每月計算各雇主應提繳本基金之數額繕具提繳單,於次月底前寄送雇主,於繳納同月份勞工保險費時,一併繳納。
前項提繳單,雇主於次月底前未收到時,應按上月份提繳數額暫繳,並於次月份提繳時,一併沖轉結算。
前項提繳單,雇主於次月底前未收到時,應按上月份提繳數額暫繳,並於次月份提繳時,一併沖轉結算。