Regulations for the Management, Repayment, Collection and Allocation of the Arrear Wage Debts Article 9
When the workers of an employer who has suspended business operation, gone into liquidation or declared bankruptcy apply for payment of arrear wages, retirement benefits or severances, they are required to submit proof of creditor’s rights to wages, retirement benefits or severances; when the employer has gone into liquidation or declared bankruptcy, the workers are also required to submit related documents to prove their creditor’s rights to the liquidator or trustee in bankruptcy.When workers apply for payment from the Fund in accordance with the provisions of the preceding Paragraph, and the wages, retirement benefits or severances owed to them and their years of service cannot be ascertained even after investigations, the payment can be made in accordance with their insured wages for labor insurance or employment insurance after their years of insurance coverage are confirmed.
中文原文 積欠工資墊償基金提繳及墊償管理辦法第9條
雇主有歇業、清算或宣告破產之情事，勞工請求墊償時，應檢附雇主積欠工資、退休金或資遣費之債權證明文件；雇主清算或宣告破產者，並應檢附向清算人或破產管理人申報債權之證明文件。
勞保局於勞工依前項規定請求墊償時，經查證仍未能確定積欠工資、退休金或資遣費金額及工作年資者，得依其勞工保險或就業保險投保薪資及投保年資認定後，予以墊償。
勞保局於勞工依前項規定請求墊償時，經查證仍未能確定積欠工資、退休金或資遣費金額及工作年資者，得依其勞工保險或就業保險投保薪資及投保年資認定後，予以墊償。