If the commissioned financial institution, which is in violation of Paragraph 2 of Article 33 and found to have utilized the Fund in items other than those of specified investment and utilization, the institution shall be fined no less than N.T.$2,000,000 but no more than N.T.$10,000,000, and the central competent authority shall also order it to refund any amount misused with interest accrued within a given period.

Should an employer commit the following offenses, they shall be fined between N.T.$300,000 and N.T.$1.5 million. This fine shall be paid within a designated time period. Those who have not paid by the deadline shall be punished accordingly:
I. Violation of the criteria or allotted period for the provisions of Article 11, Paragraph 2 or Article 12, Paragraphs 1 and 2.
II. Violation of the criteria or allotted period for the use of Article 11, Paragraph 2 or Article 12, Paragraphs 1 and 2, in violation of Article 39.

When an insurer is in violation of Paragraph 2 of Article 36 and fails to notify the Bureau within a given period, it shall be fined no less than N.T.$60,000 but no more than N.T.$300,000 and such insurers shall be ordered to make improvements within a given period; those failing to make improvements within the given period shall be fined consecutively.

Deleted

When a business entity is in violation of Article 40 by refusing to provide information and materials or by taking any unfavorable measure against an employee who files a complaint, it shall be fined no less than N.T.$30,000 but no more than N.T.$300,000.

When an employer violates Article 8-1, Article 9, Article 18, Paragraph 1 of Article 20, Paragraph 2 of Article 21, Article 35 or Article 39, and fails to file the application for contribution, fails to file the application for termination of contribution, fails to prepare the worker roster or preserve documents, they shall be notified to improve within a given period; failure to improve by the end of given period shall result in a fine of no less than N.T.$20,000 but no more than N.T.$100,000. The fine shall be consecutively imposed on a monthly basis until the date of correction.

Should an employer violate Article 13, Paragraph 1 and fail to continuously appropriate employee salary for to the labor pension reserve fund each month, they shall be fined no less than N.T.$20,000 but the fine shall not exceed N.T.$300,000. The fine shall be imposed consecutively on a monthly basis. The fine prescribed in Article 79, Paragraph 1, subparagraph 1 of the Labor Standards Act shall not apply.
If the competent authority fails to impose a fine in accordance with the preceding paragraph, the personnel concerned shall be subject to relevant penal provisions prescribed by the statutes and regulations for the evaluation of civil servants.
The fines collected in accordance with Paragraph 1 shall be put into the Labor Retirement Fund referred to in Article 56, Paragraph 3 of the Labor Standards Act.

When an employer is in violation of Article 30 or Article 39, and deducts wages of employees, he/she shall be fined no less than N.T.$10,000 but no more than N.T.$50,000.

When an employer is in violation of Paragraph 2 of Article 15, Paragraph 1 of Article 21, or Article 39, and fails to file the application or properly notify the competent authority, he/she shall be fined no less than N.T.$ 5,000 but no more than N.T.$ 25,000.

Should an employer violates Paragraph 1 of Article 14, Paragraph 1 of Article 19, or Paragraph 2 of Article 20, and thereby fails to contribute within the allotted time or fail to contribute the full amount of funds for labor pension, they shall be required to pay a late payment charge at three percent of the amount of the stipulated contribution, compounded on a daily basis beginning from the day following the date of expiration of the originally designated time period, and lasting until the day preceding the settlement date; however, the amount of such a fee shall not exceed the amount of the original stipulated contribution.
Should an employer fails to contribute to the labor pension accounts referred to in the preceding paragraph, if they have been notified by the Bureau of Labor Insurance to contribute within a given period but fail to do so by the end of the designated period, they shall be referred to the Administrative Enforcement Agency for compulsory execution in accordance with related statutes. If the employer refuses to comply, they may apply for administrative remedy in accordance with related statutes.
Should an employer violate Article 36 and Article 39, and fail to contribute within the allotted time or contribute the full amount of a stipulated premium, they shall be fined an amount equal to the amount of said premium and fined consecutively on a monthly basis until the date the contribution is correctly settled.
Paragraphs 1 and 2 shall become effective retroactively on July 1, 2005.

If an employer violates these regulations and is ordered to pay a fine or late payment charge imposed by the competent authority or the Bureau of Labor Insurance, the name of the institution or business owner, the name of the person in charge, the date of the disposition, the violation of the provisions and the amount of the disposition shall be made public; The same applies to those who have been fined according to Article 45.

Late payment charges and fines imposed in accordance with the Act shall be paid within thirty days after the date that the violator receives notification; if they are not paid within the designated period, the violator shall be referred to the Administrative Enforcement Agency for compulsory execution in accordance with related statutes.
The responsibility of imposing fines and the transference of duties for administrative execution concerning the annuity insurance program, prescribed in Article 39, shall be entrusted to the Bureau for handling.

Should an employer fail to pay the pension or late payment charge according to the provisions of this Act, and no assets are available for seizure or the assets are insufficient for repayment, the representative or the responsible person shall be liable for liquidation.
After such a representative or person in charge has been notified by the Bureau of Labor Insurance and ordered to pay a fine or late payment charge, any person unable or unwilling to pay the designated amount will be transferred to the Administrative Enforcement Agency for administrative execution according to law.

If the representative or any other staff member 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 their 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/her 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 instigates or ignores such a violation.