Act for Protecting Worker of Occupational Accidents Article 31
A business entity contracts out its work to a contractor; the contractor concerned for the workers under the contract shall be severally and jointly liable with the business entity for the compensation of occupational accident. The same shall equally apply to subcontractors.The business entity or the contractor referred to in the preceding paragraph may claim for reimbursement for the portion paid from the employer of worker suffering an occupational accident.Standards for compensating the occupational accident prescribed in the preceding two Paragraphs shall follow the provisions of Labor Standards Act. The expense that an employer of worker has already paid for the same incident in accordance with the Labor Insurance Act or other regulations may be deducted from the compensation.
中文原文 職業災害勞工保護法第31條
事業單位以其工作交付承攬者，承攬人就承攬部分所使用之勞工，應與事業單位連帶負職業災害補償之責任。
再承攬者，亦同。
前項事業單位或承攬人，就其所補償之部分，對於職業災害勞工之雇主，有求償權。
前二項職業災害補償之標準，依勞動基準法之規定。
同一事故，依勞工保險條例或其他法令規定，已由僱用勞工之雇主支付費用者，得予抵充。
再承攬者，亦同。
前項事業單位或承攬人，就其所補償之部分，對於職業災害勞工之雇主，有求償權。
前二項職業災害補償之標準，依勞動基準法之規定。
同一事故，依勞工保險條例或其他法令規定，已由僱用勞工之雇主支付費用者，得予抵充。