Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 13

Any person who employs the people of the Mainland Area shall pay an amount of Employment Stabilization Fee to a special account designated by the Council of Labor Affairs, Executive Yuan.Rules governing the schedule and management of the Fee referred to in the preceding paragraph shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the Ministry of Finance and submitted to the Executive Yuan for approval.