Vocational Training Act Article 27
The annual actual vocational expenses of business entities that are required to provide vocational training shall not be less than the prescribed percentage of their business revenue of the year. Those spending less than the prescribed percentage are required to turn in the difference in amount within the given period to the vocational training fund established by the Central Competent Authority for overall utilization on vocational training.Regulations concerning the industries and scale of business entities required to provide vocational training, percentage of vocational training expenses, the given period of turning in difference, and the establishment, management, and utilization of vocational training fund referred to in the preceding paragraph shall be prescribed by the Executive Yuan.
中文原文 職業訓練法第27條
應辦職業訓練之事業機構，其每年實支之職業訓練費用，不得低於當年度營業額之規定比率。
其低於規定比率者，應於規定期限內，將差額繳交中央主管機關設置之職業訓練基金，以供統籌辦理職業訓練之用。
前項事業機構之業別、規模、職業訓練費用比率、差額繳納期限及職業訓練基金之設置、管理、運用辦法，由行政院定之。
其低於規定比率者，應於規定期限內，將差額繳交中央主管機關設置之職業訓練基金，以供統籌辦理職業訓練之用。
前項事業機構之業別、規模、職業訓練費用比率、差額繳納期限及職業訓練基金之設置、管理、運用辦法，由行政院定之。