The Labor Incident Adjudication Rules Article 12

If workers claim that they meet the criteria of the Social Relief Act concerning a low-income or middle-low income household, as stipulated in Article 14, Paragraph 1 of this Act, or claim that they meet the requirements of a family-in-hardship, as stipulated in Article 4, Paragraph 1 of the Act of Assistance for Family in Hardship, and petition for Litigation Aid, explanations should be stated in such a petition.If workers or labor unions lose a lawsuit, and circumstances as stipulated in Article 81 and Article 82 of the Taiwan Code of Civil Procedure exist, the court may order the prevailing employer to bear all or part of the litigation costs.
中文原文 勞動事件審理細則第12條
勞工主張有本法第十四條第一項所定符合社會救助法規定之低收入戶、中低收入戶,或符合特殊境遇家庭扶助條例第四條第一項之特殊境遇家庭之事由,而聲請訴訟救助者,應釋明之。
勞工或工會敗訴,而有民事訴訟法第八十一條、第八十二條所定情形者,法院得命勝訴之雇主負擔該訴訟費用之全部或一部。

English translation for reference only; the Chinese text prevails. Not legal advice.