Article 1
The Guidelines are drawn up in accordance with Paragraph 5 to Article 56 of the Labor Standards Act (hereinafter referred to as the Act).

Article 8
After the establishment of the supervisory committee in a business entity, a report shall be approved by the local competent authorities for reference, itemizing the date of establishment, address of the committee, name-lists of the members of the supervisory committee and of the staff members, as well as signature seal card. The same shall be done in the case of changing address of the committee, members of the supervisory committees, their staff members and signature seals.

Article 10
When employees of the business entity inquiring about account balance of workers’ retirement reserve fund, the supervisory committee shall provide said information.
In the case the supervisory committee has not done its supervisory duties or has acted improperly, the local competent authorities may notify it to make improvements or to reorganize.