Occupational Safety and Health Act Article 25
(Ⅰ)When business entities recruit contractors for projects, their contractors assume the responsibilities of the employers stipulated in the Act for the portion contracted; the original business entities shall assume joint liabilities with the contractors for occupational accident compensation. The above also applies to subcontractors.(Ⅱ)When the original business entities violate the Act or related safety and health regulations, resulting in occupational accidents suffered by laborers employed by the contractors, they assume joint liabilities with the contractors for indemnity. The above also applies to subcontractors.
中文原文 職業安全衛生法第25條
事業單位以其事業招人承攬時，其承攬人就承攬部分負本法所定雇主之責任；原事業單位就職業災害補償仍應與承攬人負連帶責任。
再承攬者亦同。
原事業單位違反本法或有關安全衛生規定，致承攬人所僱勞工發生職業災害時，與承攬人負連帶賠償責任。
再承攬者亦同。
再承攬者亦同。
原事業單位違反本法或有關安全衛生規定，致承攬人所僱勞工發生職業災害時，與承攬人負連帶賠償責任。
再承攬者亦同。