On May 21, 2025, the Bureau of Labor Insurance (Ministry of Labor) issued the “Guidelines for the Imposition of Fines under the Labor Pension Act,” establishing a new set of penalty standards for violations of Articles 48, 49, and 52 of the Act. These new provisions will take effect on June 1, 2025.
1. Penalty for Refusing to Provide Documents for Inspection
If an employer refuses to cooperate with the Bureau of Labor Insurance’s request to inspect employee rosters and related documents, the previous fine ranged from NT$30,000 to NT$300,000. Under the new system, fines are progressive based on the number of violations within the preceding year:
- 1st violation: NT$30,000
- 2nd violation: NT$60,000
- 3rd violation: NT$120,000
- 4th violation: NT$240,000
- 5th violation and beyond: NT$300,000
2. Penalty for Failing to Report, Maintain Rosters, or Retain Documents
If an employer fails to report pension contributions, cessation, prepare rosters, or retain documents, and does not rectify the issue within the prescribed period, the original fine ranged from NT$20,000 to NT$100,000 and was imposed monthly until rectified. The new progressive fines are as follows:
- 1st violation: NT$20,000, with continuous monthly fines until rectified
- 2nd violation: NT$40,000, continuing monthly until rectified
- 3rd violation: NT$60,000, continuing monthly until rectified
- 4th violation: NT$80,000, continuing monthly until rectified
- 5th violation and beyond: NT$100,000, continuing monthly
3. Penalty for Failing to Report Contribution Wages or Notify Employees
If an employer fails to report the adjusted monthly contribution wages by the end of February and August each year, or fails to provide written notification of the contribution amount to employees, the previous fine ranged from NT$5,000 to NT$25,000. The new fines are as follows:
- 1st violation: NT$5,000
- 2nd violation: NT$15,000
- 3rd violation and beyond: NT$25,000
