Enforcement Rules of Protection for workers Incurring Occupational Accidents Act Article 2
Pursuant to the provisions of Paragraph 2 of Article 3 of the Act, the annual amount appropriated from the surplus of occupational accident insurance balance of the Labor Insurance Fund in the previous financial year may be temporarily appropriated on the basis of appropriation percentage one half of the balance of originally-made final financial statement within three months after the end of the previous financial year, and within three months after the final financial statement being audited the overcharge shall be refunded and the shortage be supplemented
中文原文 職業災害勞工保護法施行細則第2條
依本法第三條第二項規定，按年由上年度勞工保險基金職業災害保險收支結餘提撥之金額，於該年度結束後三個月內，暫以原編決算收支結餘數，按提撥比率先行提撥二分之一，俟決算審定後三個月內多退少補。