Labor inspection shall be enforced by the labor inspection agency which is established by the Central Competent Authority or by the delegation of inspection power from the Central Competent Authority to the municipal competent authority. When necessary, the labor inspection agency may conduct joint inspection with the county/city competent authority.
The power of labor inspection as prescribed above shall be delegated according to the requirements in the Act and under the direction and supervision of the Central Competent Authority.
The criteria of the organization and staff for the labor inspection agency shall be developed by the Central Competent Authority according to the number of business entities which shall be inspected and the characteristics of each inspection region, and shall be approved by the Executive Yuan.

The Central Competent Authority, based on the current status of labor employment, conditions of safety and health, occupational fatality/injury rates and the severity of fatalities/injuries, shall issue, publicly announce the labor inspection directives six months before the beginning of the next fiscal year. The directives shall include the following:
1.Criteria to prioritize audit inspections of business entities.
2.Priority items to be monitored and audited.
3.Inspection principles and guidances.
4.Others.
Within three months following the issuance of above prescribed inspection directives, an inspection audit proposal shall be developed by the labor inspection agency and submitted to the Central Competent Authority for approval.

The labor inspection agency shall compile relevant information on the labor inspections of inspected business entities and, when necessary, may request related authorities or organizations to provide the required information.
Related authorities or organizations shall comply with the above request unless those prescribed are exempted in other regulations.
The central competent authority shall regularly publish the annual report of labor inspection.