Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 7

Payment of arrear wages from the Fund shall be limited to workers of employers who have paid contributions to the Fund. Workers of employers who have paid up owed contributions may also apply for such payment.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第7條
本基金墊償範圍,以申請墊償勞工之雇主已提繳本基金者為限。
雇主欠繳本基金,嗣後已補提繳者,勞工亦得申請墊償。

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