Any person who uses fraudulent or other improper means to collect insurance benefit, allowance, subsidy or makes false statements, reports, statements, or filing of medical expenses shall be subject to a penalty that is equivalent to twice the insurance benefit, allowance, subsidy or medical expense collected.
The insurer or the Bureau of Occupational Safety may seek compensation for damages from the offender under the previous paragraph and any person that jointly committed the Act under the previous paragraph in accordance with the provisions of the Civil Code. If criminal liability is involved, the case shall be forwarded to the judicial authority for handling.
In case of the first paragraph, the insurer shall entrust the insurer of national health insurance to deduct the medical expenses collected by a contracted hospital or clinic of national health insurance from the expenses to be filed.

Any employer with any of the following events shall be subject to a fine between NT$300,000 and NT$1,500,000 and shall be ordered to make payment before a deadline. Failure to make payment before the deadline shall lead to a repeated penalty.
1.Breach of the first or second paragraph of Article 86 and failure to make payment in accordance with the standards or deadlines for pension or severance under the Labor Standards Act or the Labor Pension Act.
2.Breach of the third paragraph of Article 86 in paying a departure fee less than the calculation standard for severance under the Labor Pension Act or failure to pay departure fee before the deadline.

When an insured unit evades, interferes with or refuses audit by the insurer under the fourth paragraph of Article 15, it shall be subject to a fine between NT$50,000 and NT$300,000.

In case of any of the following events, a fine between NT$50,000 and NT$300,000 shall be imposed, with an order for correction before a deadline. Failure to make correction before the deadline shall lead to a repeated penalty.
1.Breach of the first paragraph of Article 67 in failing to assist occupational accident workers to reinstate the previous work or arrange suitable work.
2.Breach of the second paragraph of Article 76 in evasion, interference or refusal of investigation.
3.Breach of the second paragraph of Article 84 in failing to apply mutatis mutandis the provisions of the Labor Standards Act to terminate the labor contract with the worker with prior notice.
4.Breach of Article 88 in not granting normal sick leave, leave without pay or occupational sick leave to the worker.

Any insured unit or employer that fails to arrange insurance participation or withdrawal procedure for its worker in accordance with Article 12 shall be subject to a fine between NT$20,000 and NT$100,000, with an order for correction before a deadline. Failure to make correction before the deadline shall lead to a repeated penalty.

Any insured unit with any of the following events shall be subject to a fine between NT$20,000 and NT$100,000, with an order for correction before a deadline. Failure to make correction before the deadline shall lead to a repeated penalty.
1.Breach of the third paragraph of Article 15 in failing to prepare relevant documents or failing to retain the documents during the prescribed period.
2.Breach of subparagraph 1, Article 19 in failing to bear insurance premium and having the insured person bear such cost.

Any insured unit with any of the following events shall be subject to a fine between NT$20,000 and NT$100,000:
1.Breach of the first to the third paragraphs of Article 17 in filing the insured salary amount with excess or shortfall or failure to give notice about adjustment of insured salary before the deadline.
2.Failure to pay an insurance premium to the insurer after the insurer imposes a delay penalty equivalent to 20% of the amount overdue in accordance with the first paragraph of Article 20, in serious cases.

For any person participating in the Insurance through application mutatis mutandis of the third paragraph of Article 6, his/her insured unit or employer shall be subject to the following penalty if there are any of the following events:
1.Breach of Article 12, which shall be penalized in accordance with Article 96.
2.Breach of the third paragraph of Article 15 or subparagraph 1 of Article 19, which shall be penalized in accordance with Article 97.
3.Breach of the fourth paragraph of Article 15, which shall be penalized in accordance with Article 95.
4.Breach of the first to the third paragraphs of Article 17 or any act under subparagraph 2 of the previous article, which shall be penalized in accordance with the previous article.

When an insured unit, employer or contracted hospital or clinic of national health insurance breaches the Act and is imposed a fine, the competent authority shall publish its name, the name of its representative, the date of publication, the date of sanction, the sanction number, the clause breached, the fact of breach and the amount of the fine.
In imposing a fine, the competent authority shall consider the number of workers involved in the breach, the situation of breach, the number of repeated breaches or the amount payable in accordance with the law as the standard for determining the level of the penalty.

When an employer fails to include its workers in labor insurance in accordance with the law before the implementation of the Act, when a worker suffers occupational accident leading to death or Permanent disability and subsidy is issued in accordance with Article 6 of the Act for Protecting Worker of Occupational Accidents before implementation of the Act, a fine shall be imposed in the same amount as the amount of subsidy.