The Agricultural Wholesale Market Management Regulation Article 32
The term personnel expenditures indicates salaries, special allowance, retirement payment, lay-off payment, reserved funds used as pension for the family of the deceased, and other allowances.
中文原文 農產品批發市場管理辦法第32條
稱用人費者，指薪給、特支費、退休、資遣、撫卹之準備金及其他津貼。