Enforcement Rules of Protection for workers Incurring Occupational Accidents Act Article 14
When applying for death subsidy of occupational accident in accordance with Paragraph 1 of Article 6 of the Act, a five-month burial subsidy in a lump sum shall be payable on the basis of minimum monthly insurance salary; a forty-month survivor subsidy shall also be payable on the basis of minimum monthly insurance salary, in case there is survived spouse, children, parents, grandparents, dependant grandchildren or siblings.Dependant grandchildren or siblings denoted in the previous paragraph means that grandchildren or siblings are incapable of making a living and self-supporting, and have to dependent upon the support of the worker incurring an occupational accident before the death of the worker.
中文原文 職業災害勞工保護法施行細則第14條
本法第六條第一項規定之職業災害死亡補助，按最低月投保薪資，一次發給五個月之喪葬補助；遺有配偶、子女、父母、祖父母、專受其扶養之孫子女或兄弟、姊妹者，並按最低月投保薪資，一次發給四十個月之遺屬補助。
前項所稱專受扶養之孫子女或兄弟、姊妹，指其本人無謀生能力且不能維持生活，專賴遭受職業災害勞工生前扶養者。
前項所稱專受扶養之孫子女或兄弟、姊妹，指其本人無謀生能力且不能維持生活，專賴遭受職業災害勞工生前扶養者。