An employer who violates the provisions of Article 5 shall be imprisoned for a term not exceeding five years, detained and/or fined a sum less than N.T.$ 750,000.

Any person who violates the provisions of Article 6 shall be imprisoned for a term not exceeding three years, detained and/or fined a sum less than N.T.$ 450,000.

An employer who violates Article 42, Paragraph 2 of Article 44, Paragraph 1 of Articles 45, Article 47, Article 48, Paragraph 3 of Article 49 or Paragraph 1 of Article 64 shall be sentenced to a maximum of 6 months imprisonment, detained, or fined a concurrent maximum amount of NT$300,000.

Employers failing to pay severance pay or pensions in accordance with the criteria or timelines set forth in Article 17, Paragraph 7 of Article 17-1, and Article 55 shall be subject to fines between NT$300,000 and NT$1.5 million and shall be ordered to make the payment within a given period; failure to make payments shall be fined consecutively.
Employers violating Article 13, Paragraphs 1 and 4 of Article 17-1, Articles 26, 50 and 51 or Paragraph 2 of Article 56 shall be subject to fines between NT$90,000 and NT$450,000.

Employers found to have any of the following conditions shall be subject to fines between NT$20,000 and NT$1,000,000:
1. In violation of Paragraph 1 of Article 21, Articles 22 to 25, Paragraphs 1 to 3, 6 and 7 of Article 30, Article 32, Articles 34 to 41, Paragraph 1 of Article 49, or Article 59；
2. Failure to pay wages within a given period as ordered by the competent authority in accordance with Article 27 or to adjust working hours as required by the competent authority in accordance with Article 33;
3. Failure to pay the minimum requirement of wages as defined by the central competent authority in accordance with Article 43 for work durations other than holidays and personal leave.
Employers violating Paragraph 5 of Article 30 or Paragraph 5 of Article 49 shall be subject to fines between NT$90,000 and NT$450,000.
Those in violation of Article 7, Paragraph 1 of Article 9, Article16, Article19, Paragraph 2 of Article 28, Article 46, Paragraph 1 of Article 56, Paragraph 1 of Article 65, Articles 66 to 68, Article 70 or Paragraph 2 of Article 74, shall be subject to fines between NT$20,000 and NT$300,000.
For those having violations of any of the three preceding provisions, the competent authority, in accordance with the size of businesses, the number of those being violated or the circumstances of the violations, may increase the penalty by an additional 50% above the maximum amount of the legal fine.

Penalty applying mutatis mutandis to violations to Paragraphs 2 and 4 of Articles 45, Paragraph 3 of Article 64 and Paragraph 1 of Article 69 is applicable to the Penal Provisions of this Act.

Any person who refuses, avoids or obstructs a labor inspector in the performance of his/her official duties shall be punished by an administrative fine of no less than N.T.$ 30,000 but not exceeding N.T.$ 150,000.

For the business entity that is fined for violations of the Act, the competent authority shall publicly announce the name of such business entity or its owner(s), the person(s) in charge, the date of the disposition, the violation of the provisions and the amount of the disposition, shall also order such business to make improvements within a given period; failure to make improvements shall be fined consecutively.
The competent authority may determine the amount of the fine in accordance with the number of employees that the violation involves, the number of violations accumulated or the amounts to be paid according to law.

If the representative of a legal entity, the agent of a legal entity or a natural person, an employee or any other staff member violates the Act in the rendering of his respective services, the violator shall be punished pursuant to this Chapter; in addition, the legal entity itself or the natural person shall also be subject to punishment by such fine or administrative fine as prescribed in the respective articles of the Act; unless the representative of the legal entity or the natural person has done his best to avoid the occurrence of the violation.
The representative of a legal entity or the natural person shall be deemed as an offender, if he/she instigate or ignores the violation.

Where an administrative fine remains unpaid after a demand for payment from the competent authority, the case shall be referred to the court for compulsory execution.