Act for Protecting Worker of Occupational Accidents Article 34

When an employer fails to arrange a worker to participate in the labor insurance scheme as required by law, and the worker concerned suffers an occupational accident, the employer shall be imposed an administrative fine equivalent to 4 to10 times the total amount of insurance premiums required to pay begin the date of hiring the date of accident occurrence, and the provision concerning administrative fine prescribed in Paragraph 1 of Article 72 of the Labor Insurance Act shall not apply herein. However, if a worker suffering an occupational accident is dead or has residual physical impairment in conformity with the items of categories 1 to 10 as set forth in the Disability Benefits Payment Schedule of the labor insurance scheme, the employer shall be imposed an administrative fine equivalent to the amount of subsidy prescribed in Article 6.
中文原文 職業災害勞工保護法第34條
依法應為所屬勞工辦理加入勞工保險而未辦理之雇主,其勞工發生職業災害事故者,按僱用之日至事故發生之日應負擔之保險費金額,處以四倍至十倍罰鍰,不適用勞工保險條例第七十二條第一項有關罰鍰之規定。
但勞工因職業災害致死亡或遺存障害符合勞工保險失能給付標準表第一等級至第十等級規定之項目者,處以第六條補助金額之相同額度之罰鍰。

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