Article 45　　
If the financial institution commissioned to manage the Labor Pension Fund violates Paragraph 2, Article 33 hereof, and appropriates the Labor Pension Fund for purposes other than those in the specified investment scope, an administrative fine of no less than two million New Taiwan Dollars and up to ten million New Taiwan Dollars shall be imposed. The central competent authorities shall also stipulate a time limit order the aforesaid institution to make up the interest accrued.

Article 46　　
If an insurer fails to notify the Bureau of Labor Insurance within the period prescribed in Paragraph 2, Article 36 hereof, an administrative fine of no less than sixty thousand New Taiwan Dollars and up to three hundred thousand New Taiwan Dollars shall be imposed. The administrative fine shall be imposed on a monthly basis until the correction is completed.

Article 47　　
If an employer violates the payment requirements and time limits prescribed in Paragraph 2 of Article 11, Paragraphs 1 and 2 of Article 12, or Article 39 hereof, an administrative fine of less than two hundred and fifty thousand New Taiwan Dollars shall be imposed.

Article 48　　
If an employer violates Article 40 hereof by refusing to provide information or taking any prejudicial action against the employee who filed a complaint, an administrative fine of no less than thirty thousand New Taiwan Dollars and up to one hundred and fifty thousand New Taiwan Dollars shall be imposed.

Article 49
If an employer fails to report the commencement or discontinuation of pension fund contribution, or fails to prepare the list of employees according to Article 9, Article 18, Paragraph 1 of Article 20, Paragraph 2 of Article 21, or Article 39 hereof, and the correction is not made within the specified time limit, an administrative fine of no less than twenty thousand New Taiwan Dollars and up to one hundred thousand New Taiwan Dollars shall be imposed. The administrative fine shall be imposed on a monthly basis until the correction is completed.

Article 50
If an employer fails to contribute to the Labor Pension Reserve Fund each month in accordance with Paragraph 1, Article 13 hereof, an administrative fine of no less than twenty thousand New Taiwan Dollars and up to one hundred thousand New Taiwan Dollars shall be imposed. The administrative fine shall be imposed on a monthly basis until the correction is completed. The administrative fine prescribed in Subparagraph 1, Article 79 of the Labor Standards Act shall not apply. Officials of the competent authorities failing to impose the administrative fine in accordance with the preceding paragraph shall be subject to the relevant penalties set forth under the Civil Servant Evaluation Act.

The fines collected according to Paragraph 1 of this Article shall be deposited into the Labor Retirement Fund as prescribed in Paragraph 2, Article 56 of the Labor Standards Act.

Article 51　
If an employer violates Article 30 or Article 39 hereof by deducting the wages of the employees, an administrative fine of no less than ten thousand New Taiwan Dollars and up to fifty thousand New Taiwan Dollars shall be imposed.

Article 52
If an employer violates Paragraph 2 of Article 15, Paragraph 1 of Article 21, or Article 39 hereof concerning the declaration or notification requirements, an administrative fine of no less than five thousand New Taiwan Dollars and up to twenty five thousand New Taiwan Dollars shall be imposed.

Article 53
If an employer fails to contribute within the time limit in accordance with Paragraph 1 of Article 14, Paragraph 1 of Article 19, or Paragraph 2 of Article 20 hereof or an employer only contributes a part of the required amount of labor pension fund, a penalty at 3% of the delinquent contribution shall be imposed on a daily basis for the period from the date immediately following the date of expiration of the time limit till the date immediately preceding the settlement date; provided, however, that the amount of such penalty shall not exceed that of the pension fund that the employer should have contributed. If the employer still fails to contribute the required amount of pension funds, commencing from the following date and ending on the settlement date, a penalty equivalent to two times the delinquent contribution shall be imposed on a monthly basis.. In the event that the period for calculation of penalty on a monthly basis is less than a month, the penalty shall be computed proportionately.
If an employer fails to contribute within the time limit stipulated in Article 36 and Article 39 hereof or an employer only contributes a part of the required amount of labor pension fund, an administrative fine equal to the amount that the employer should have contributed shall be imposed on a daily basis until the date of correction.

Article 54
In the event that a penalty or a fine imposed under this Act remains unpaid within 30 days after receipt of a notice, it shall be referred to the court for compulsory execution.
With respect to the annuity insurance prescribed in Article 39 hereof, the power to impose administrative fines and to apply for compulsory execution proceedings with the court is delegated to the Bureau of Labor Insurance.

Article 55　　
If the representative or any employee of a legal person or the agent or employee of a natural person violates this Act in the course of performing his/her duties, he/she shall be punished according to the Articles of this Chapter 6. In addition, the legal person or the natural person shall also be imposed the fines stipulated in the respective Articles; provided, however, that exemption shall be granted when the representative of the legal person or the natural person has tried his/her best to prevent the occurrence of the violation.
The representative of a legal person or the natural person who instigates or encourages an act of violation shall be deemed the offender.