Occupational Safety and Health Education and Training Regulations Article 34

All fees charged by training units for safety and health education and trainings shall be applied towards the compensation of lectures, lecturers’ trainings, test, certificates, employee’s salary, office expense, rent, expenses necessary for teaching and activities for safety and health.
中文原文 職業安全衛生教育訓練規則第34條
訓練單位辦理安全衛生教育訓練所收取之費用,應用於講師授課酬勞、講師培訓、測驗費、證書費、職員薪津、辦公費、房租、必要教學支出及從事安全衛生活動之用。

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