With due approval of the Labor Insurance Supervisory Commission, the labor insurance Fund may be used in the following manner:
1.Invested in government bonds, treasury bills or corporate bonds;
2.Deposited with government-run banks or other financial institutions designated by the competent central authority.
3.Invested in labor insurance hospital(s) operated by the insurer, or used as loans to public hospitals specially contracted by the insurer to finance the repair or maintenance of labor insurance beds, in a manner to be prescribed by the competent central authority
4.Put towards loans for insured persons; or
5.Invested in any other government-authorized projects which may inure to the benefit of their Fund.
The labor insurance Fund may be applied or disposed of for no other purposes than the payment of insurance benefits or for the purposes referred to in the preceding paragraph. The regulations on the administration of such Funds shall be prescribed by the competent central authority. A report on the Fund's receipts, a status report on how the Fund is being applied or used, and on the cumulative sum of the Fund shall be submitted by the insurer to the competent central authority for public notice on a yearly basis.
Items of an insured person's loan regarding qualification, use, amount, limit, and repayment method in Paragraph 1, Subparagraph 4, should be publicly declared by the Insurer in a report to the central competent authority.

The insurer shall budget the administrative costs for handling the labor insurance program, to be computed at the rate of five and one half percent of the premiums collectible for the month of June of the current budget year and multiplied by twelve. Such costs shall be disbursed by the provincial or municipal government which has been entrusted to establish the Bureau of Labor Insurance, after the said budget has been duly reviewed and approved by the Labor Insurance Supervisory Commission.

Before the Central Bureau of Labor Insurance is established, in case of any loss in labor insurance, it shall be approved and made good by the provincial or municipal government which has been entrusted to establish the Bureau of Labor Insurance.

In case a person receives insurance benefits through fraudulent or other improper act, or makes false certification, report, misrepresentation, or files a claim for medical expenses, he shall not only be fined an amount equivalent to twice the insurance benefits received, but also be liable to the insurer for compensation for damages. If criminally liable, he shall also be referred to the court for indictment. Any medical expenses so received by specially contracted hospital or clinic may be deductible from the expenses claimed or receivable by it.

A worker who, in violation of the provisions of this Act, has not participated in labor insurance and attended to the formalities thereof, shall be fined an amount no less than one hundred and no more than five hundred NT dollars.

An insured unit failing to enroll its employees for employment insurance in accordance with the regulations of this Act shall be imposed a fine four times the total of premiums for the period from the date of employment to the date of the actual enrolment or the date of termination of employment. The loss thus incurred by the employees shall be compensated by the insured unit in accordance with the payment standard defined in this Act.
When an insured has paid insurance premiums as a result of an insured unit in violation of the regulation of this Act having failed to pay the premiums for the insured, the insured unit shall be subject to a fine two times the amount of the premiums that the insured has paid. The insured unit shall further refund such premiums to the insured.
In the event that an insured unit under-declares or over-declares insured salaries of its employees, a fine four times the total of premiums under-declared or over-declared from the onset of the violation shall be imposed, and the said insured unit shall pay back the amount of benefits thus over-claimed. The said insured unit shall also compensate the employees for any loss thus incurred.
In the event that an insured unit refuses to produce documents required for an audit conducted by the insurer according to paragraph 3 of Article 10 or that an insured unit violates the regulation of paragraph 4 of the same article, a fine of more than NT$6,000 but less than NT$18,000 shall be imposed on the said insured unit.
In the event that an insured unit on which an overdue fine up to 100% of the total premiums payable had been imposed according to paragraph 1 of Article 17, but the said insured unit had not paid the said premiums payable to the insurer before the amendment of this Act took effect on May 16, 2008, and the insurer had not imposed a penalty or had imposed a penalty without enforcement, there shall be no further arbitration or enforcement.

In case a penalty remains unpaid for no cause thirty days after the notice of the fine prescribed herein is served, the case shall be referred to the court for compulsory execution.