People with Disabilities Rights Protection Act Article 43
The municipal and county (city) competent authorities in charge of labor shall open an exclusive account of employment fund for people with disabilities in order to promote the employment of people with disabilities. Regulations on the receipts and disbursements or transactions and implementation shall be prescribed by the municipal and county (city) competent authorities in charge of labor.The agencies/organizations/institutions which do not employ a sufficient number of people with disabilities mentioned in Paragraph 1 and 2 of Article 38, shall periodically pay the difference subsidies to the Employment Fund for People with Disabilities. The amount is based on the difference in number of employed multiplied by the monthly basic wage.The Employment Fund for People with Disabilities under the municipal and county (city) competent authorities in charge of labor shall submit 30% of the difference subsidies of the previous year to the Employment Security Fund under the central competent authorities in charge of labor for the overall allocation and distribution. Regulations on this submitting and the allocation and distribution shall be prescribed by the central competent authorities in charge of labor.
中文原文 身心障礙者權益保障法第43條
為促進身心障礙者就業，直轄市、縣（市）勞工主管機關應設身心障礙者就業基金；其收支、保管及運用辦法，由直轄市、縣（市）勞工主管機關定之。
進用身心障礙者人數未達第三十八條第一項、第二項標準之機關（構），應定期向所在地直轄市、縣（市）勞工主管機關之身心障礙者就業基金繳納差額補助費；其金額，依差額人數乘以每月基本工資計算。
直轄市、縣（市）勞工主管機關之身心障礙者就業基金，每年應就收取前一年度差額補助費百分之三十撥交中央勞工主管機關之就業安定基金統籌分配；其提撥及分配方式，由中央勞工主管機關定之。
進用身心障礙者人數未達第三十八條第一項、第二項標準之機關（構），應定期向所在地直轄市、縣（市）勞工主管機關之身心障礙者就業基金繳納差額補助費；其金額，依差額人數乘以每月基本工資計算。
直轄市、縣（市）勞工主管機關之身心障礙者就業基金，每年應就收取前一年度差額補助費百分之三十撥交中央勞工主管機關之就業安定基金統籌分配；其提撥及分配方式，由中央勞工主管機關定之。