Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 6
In making payment to the Fund, an employer may, according to the related statutes, list the payment as expenses for the current year.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第6條
雇主提繳本基金，得依法列支為當年度費用。