Marine Pollution Control Act Article 46
Employers may not discharge, transfer, reduce in wage or otherwise taken any adverse sanction against its dedicated enterprise or an employee for disclosing an action that violates this Act to the competent authority or judicial authority, becomes a witness in a litigation process or refuses to participate in an action that violates this Act.Adverse sanction of employers as prescribed in the preceding paragraph shall be null and void.If an employee or stakeholder is penalized by the employer for a reason prescribed in Paragraph 1, the employer has the duty to prove whether the violation is true.If an employee or stakeholder who participated in actions violating the provisions of this Act and under criminal responsibility discloses such action to the competent authority or judicial authority, assisting the authority to uncover the violation of the employer, the penalty for this person shall be reduced or exempted.
中文原文 海洋污染防治法第46條
雇主不得因受僱人或利害關係人向主管機關或司法機關揭露違反本法之行為、擔任訴訟程序之證人或拒絕參與違反本法之行為，而予解僱、降調、減薪、損害其依法令、契約或習慣上所應享有之權益，或其他不利之措施。
雇主為前項不利措施者，無效。
受僱人或利害關係人因第一項規定之行為受有不利措施者，雇主對於該不利措施與第一項規定行為無關之事實，負舉證責任。
受僱人或利害關係人曾參與依本法應負刑事責任之行為，而向主管機關揭露或向司法機關自白或自首，因而查獲其他正犯或共犯者，減輕或免除其刑。
雇主為前項不利措施者，無效。
受僱人或利害關係人因第一項規定之行為受有不利措施者，雇主對於該不利措施與第一項規定行為無關之事實，負舉證責任。
受僱人或利害關係人曾參與依本法應負刑事責任之行為，而向主管機關揭露或向司法機關自白或自首，因而查獲其他正犯或共犯者，減輕或免除其刑。