Act for Protecting Worker of Occupational Accidents Article 3
The Central Competent Authority shall appropriate a special fund from the surplus of occupational accident insurance balance of the Labor Insurance Fund to strengthen the prevention of occupational accidents and subsidize workers participating in the labor insurance scheme and suffered from occupational accidents, and such fund shall not be subjected to the provision of Paragraph 2 of Article 67 of the Labor Insurance Act, and its accounting shall be processed separately.The special fund mentioned in the preceding paragraph, in addition to the amount allocated once from the balance of revenue and expenditure of occupational accident insurance of the Labor Insurance Fund according to the budget procedures, shall be allocated annually from the 40% to 60% of occupational accident insurance balance surplus of the previous year.
中文原文 職業災害勞工保護法第3條
中央主管機關應自勞工保險基金職業災害保險收支結餘提撥專款，作為加強辦理職業災害預防及補助參加勞工保險而遭遇職業災害勞工之用，不受勞工保險條例第六十七條第二項規定之限制，其會計業務應單獨辦理。
前項專款，除循預算程序由勞工保險基金職業災害保險收支結餘一次提撥之金額外，並按年由上年度收支結餘提撥百分之四十以上，百分之六十以下之金額。
前項專款，除循預算程序由勞工保險基金職業災害保險收支結餘一次提撥之金額外，並按年由上年度收支結餘提撥百分之四十以上，百分之六十以下之金額。