An employer shall pay compensation to a worker who is dead, injured, disabled or sick due to occupational accidents according to the following provisions; provided that if, in respect of the same accident, the employer has already paid compensation to the worker concerned in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, The employer may deduct those already paid compensation therefrom:
1. When a worker is injured or suffers from any occupational disease, the employer shall compensate him/her the necessary medical expenses. The categories of occupation-related diseases and the scope of medical treatment covered shall be governed by the relevant provisions of the Labor Insurance Act.
2. When a worker under medical treatment is not able to work, the employer shall pay him/her compensation according to his/her pre-existing wage. The employer shall be released from such compensation obligation by giving to the worker a lump sum payment equal to forty months of average wage if the worker failing to recover after two years of medical treatment has been diagnosed and confirmed by a designated hospital as being unable to perform the original work and so does not meet the disability requirements under Subparagraph 3 hereof.
3. When after the termination of medical treatment the designated hospital has definitely diagnosed that the worker is disabled forever, the employer shall pay him/her a lump sum as disability compensation in accordance with he/her average wage and the degree of disability. The standards of disability compensation shall be prescribed in the applicable provisions of the Labor Insurance Act.
4. When a worker dies of occupational injury or disease, his/ her employer shall pay funeral subsidy equal to five months of average wage and a lump sum survivors compensation equal to forty months of average wage to his/her survivors. The said survivors compensation shall be paid to survivors in the following order:
a. Spouse and children,
b. Parents,
c. Grandparents,
d. Grandchildren, and
e. Brothers and sisters.

The compensation paid by an employer in accordance with the preceding article may be deducted from the payment of compensation for damages arising out of the same accident.

The statute of limitation for claim right to receive compensation prescribed in Article 59 shall not be within two years from the date of the employee becomes entitled to receive the said compensation.
The right to receive compensation shall not be prejudiced by the severance of service by the particular worker, nor shall it be used for transference, assignment, set-off, attachment, mortgage or guarantee.
Workers or his/her survivors claiming occupational accident compensation pursuant to this Act shall open a dedicated account with necessary documents at a financial institution for the deposit of occupational accidents compensation.
The deposits in the dedicated account of the preceding Paragraph shall not be the objects of offset, mortgage, security or compulsory execution.

The owner of a business entity who contracts his/her work to a subcontractor who subsequently subcontracts, the contractor, the subcontractor, and the last subcontractor shall be jointly and severally liable to pay the compensation prescribed in this Chapter for occupational accidents related to the work performed by the workers hired by the contractor and the subcontractor.
When a business entity or contractor or subcontractor pays compensation for occupational accidents in accordance with the provisions of the preceding paragraph, each may claim reimbursement from the last subcontractor for the portion borne.

Where a contractor's or subcontractor's work site is located within the scope of work site of the original business entity or is provided for by the same, the said original business entity shall supervise the contractor or subcontractor to provide their hired workers with such labor conditions as prescribed in applicable statutes and administrative regulations.
A business entity shall be jointly and severally liable with the contractor or subcontractor for the compensation of occupational accidents caused to workers hired by the contractor or subcontractor for having violated the provisions of the Occupational Safety and Health Act pertaining to obligations which the contractor or subcontractor are required to perform.

When a dispatched worker working at dispatch-requiring entity incurs an occupational accident, the dispatch-requiring entity and the dispatching entity shall be jointly and severally liable for compensation that an employer shall bear in accordance with this Chapter.
If the dispatch-requiring entity or the dispatching entity has already paid for compensation in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, it may claim deduction.
If the dispatch-requiring entity and the dispatching entity violating the provisions of the Act or the Occupational Safety and Health Act shall be jointly and severally liable for the compensation of occupational accidents caused to the dispatched worker.
The compensation paid by the dispatch-requiring entity or dispatching entity in accordance with the Act may be deducted from the payment of compensation for damages arising out of the same accident.