Article 7
Payment of arrear wages from the Fund shall be limited to workers of employers who have paid contributions to the Fund. Workers of employers who have paid up owed contributions may also apply for such payment.
|
Article 8
When an employer suspended his business operation and the workers apply for payment from the Fund after requesting the employer for arrear wages, retirement benefits to be given according to the Act, severances, or severances to be given pursuant to the Labor Pension Act (all of which hereinafter referred to as the wages, retirement benefits or severances) but to no avail, they are required to submit documents from the local competent authority confirming the cancellation, revocation or repeal of factory or business registration or proof of termination of production and operation, or bankruptcy or dissolution of the business in question.
Workers employed at a branch establishment that has had its factory or business registration cancelled, revoked or repealed or is confirmed by the local authority as having terminated production and operation may also apply for such payment.
|
Article 9
When the workers of an employer who has suspended business operation, gone into liquidation or declared bankruptcy apply for payment of arrear wages, retirement benefits or severances, they are required to submit proof of creditor’s rights to wages, retirement benefits or severances; when the employer has gone into liquidation or declared bankruptcy, the workers are also required to submit related documents to prove their creditor’s rights to the liquidator or trustee in bankruptcy.
When workers apply for payment from the Fund in accordance with the provisions of the preceding Paragraph, and the wages, retirement benefits or severances owed to them and their years of service cannot be ascertained even after investigations, the payment can be made in accordance with their insured wages for labor insurance or employment insurance after their years of insurance coverage are confirmed.
|
Article 10
When workers of the same employer request for payment of wages, retirement benefits or severances from the Fund, they are required to submit the application form and the following documents to the Bureau of Labor Insurance:
1. The items and amounts of payment and the list of workers;
2. Proof documents specified in Article 8 or the preceding Article;
3. The payment receipt
Applications filed according to the preceding Paragraph shall be filed jointly once, except under special circumstance.
|
Article 12
The Bureau of Labor Insurance shall make its decision within 30 days after receiving applications from workers for payment of wages, retirement benefits or severances. Should it be necessary for the Bureau to work with the local competent authority or labor inspection agency to inspect the books, vouchers, labor pension reserve account and related documents of the business entity in question, the period specified in the preceding Paragraph may be extended for 20 days.
|
Article 14
After paying the wages, retirement benefits or severances according to Article 28 of the Act, the Bureau of Labor Insurance succeeds the creditor’s rights of workers for the amount paid from the Fund and may request the employer, liquidator or trustee in bankruptcy to repay the amount within a given period. Those failing to make the repayment within the given period shall be charged starting from the first day the repayment is overdue an interest at the rate for one-year term deposit of the financial institution where the assets of the Fund are deposited.
With employers who owe contributions to the Fund, the Bureau shall retrieve the amount, impose an administrative fine according to Article 79 of the Act, and also charge an interest starting from the day payment of wages, retirement benefits or severances is made.
|
Article 15
Payments from the Fund shall be issued directly to workers. If a worker has deceased, the payment shall be given to his or her survivor(s) according to the priority order set forth in Subparagraph 4 of Article 59 of the Act or shall be revoked if he or she has no survivor.
Survivors claiming the payment described in the preceding Paragraph are required to submit the following documents:
1. A photocopy of the household registration with the date of death of the worker indicated;
2. A photocopy of the applicant’s own household registration;
3. A photocopy of the household registration able to prove the relation between the applicant and the worker if they have not been registered in the same household, or other proof documents.
When there are two or more survivors with the same priority, one of them shall be appointed as the representative to apply for and allocate the payment.
When the payment stated in Paragraph 1 is to be transferred into an overseas bank account designated by the worker or his or her survivor(s), the transfer fee shall be provided from the administrative expense account set up with the Fund.
|
Article 16
The Bureau of Labor Insurance and employers may not charge any fee when processing applications for payment of wages, retirement benefits or severances on behalf of workers.
|
Article 17
As set forth the Income Tax Act, the interest income of the Fund shall be exempted from income tax.
As stipulated in related tax regulations, the Bureau of Labor Insurance and the Bureau of Labor Funds shall be exempted from paying taxes for their operations in relation to the Fund.
As specified in the Stamp Tax Act, receipts for wages, retirement benefits or severances shall be exempted from stamp tax.
The Bureau of Labor Insurance shall withhold income tax from payments for wages, retirement benefits or severances to workers according to law; employers, liquidators or trustees in bankruptcy may not make such withholding again.
|
Article 21
Under any of the following circumstances, the Management Committee may make the decision to request the central competent authority for approval to write off all or part of the creditor’s rights the Bureau of Labor Insurance has acquired from paying wages, retirement benefits or severances to workers as bad debts:
1. The debtor has taken flight or cannot be located to retrieve the amount;
2. The Bureau has obtained the proof document or court decision confirming that the debtor is unable to pay back the amount;
3. The Bureau has reached a settlement with the debtor without retrieving part of the amount owed and has also acquired the proof of settlement;
4. The amount repayable is smaller than the expenses needed to recover the debt;
5. The employer may be exempted from the obligation of paying back the debt according to related regulations.
|