前項規定所稱其他企業組織之範圍，由主管官署衡酌企業之種類及規模另定之。
The scope of other enterprise organizations referred to in the preceding Paragraph, shall be determined by the competent authorities after reviewing and examining the categories and sizes of the said businesses.
第2條 工廠礦場及其他企業組織提撥職工福利金，依左列之規定：
Article 2 Factories, mines or other enterprise organizations shall set-aside and allocate employees′ welfare funds in accordance with the following stipulations:
一創立時就其資本總額提撥百分之一至百分之五。
1.
On the five percent of the total amount of capitals at the time of establishment.
二每月營業收入總額內提撥百分之○?○五至百分之○?一五。
2. 0.05 to 0.15 percent of the total monthly business incomes.
三每月於每個職員工人薪津內各扣百分之○?五。
3. 0.5 percent of the monthly salaries or wages of each staff member or workers.
四下腳變價時提撥百分之二十至四十。
4.
Twenty to forty percent of proceeds from selling of scraps at the time of each sale.
依第二款之規定，對於無營業收入之機關，得按其規費或其他收入，比例提撥。
For those governmental authorities without business incomes, the amount they shall set-aside and allocate referred to in Item 2 of this Article may be made in proportion from administrative fees or other incomes of the said authorities.
公營事業已列入預算之職工福利金，如不低於第二款之規定者，得不再提撥。
For those public enterprises that have already put employees′ welfare funds in their budgets which are not lower than the percentage referred to in Item 2 of this Article, they may be exempt from making further set-aside and allocations.
第4條 (主管官署對辦理職工福利事業之獎勵)辦理職工福利事業成績優異者，得由主管官署酌予獎助金。
Article 4 For those who process and handle employees′ welfare businesses with outstanding results, the competent authorities may offer them with monetary awards.
前項職工福利委員會之工會代表，不得少於三分之二。
For memberships in the employees′ welfare committees referred to in the preceding Paragraph, representatives from labor unions shall not be less than two-thirds.
依第三條規定辦理之福利事業，準用前二項之規定。
Welfare businesses processed and handled in accordance with Article 3 of the Act shall be applicable, mutatis mutandis, to the stipulations of the preceding two Paragraphs.
前二項規定，於職工福利委員會登記為財團法人者，適用之。
The stipulations of he preceding two Paragraphs shall be applicable when the employees′ welfare committees have registered as incorporated legal persons.
第10條 (職工福利金之保管人之賠償責任)因保管人之過失致職工福利金受損失時，保管人應負賠償責任。
Article 10 In case that employees′ welfare funds incur any loss due to the negligence of the custodians, they shall be liable for indemnity.
第12條 (企業負責人之行政責任(二))違反第六條之規定，處負責人以五百元以下罰鍰。
Article 12 In the case of violating Article 6 of the Act, the responsible persons shall be imposed administrative fines not exceeding 500 yuan.
第13條 (侵佔職工福利金等之加重處罰)對於職工福利金有侵佔或其他舞弊情事者，依刑法各該條之規定，從重處斷。
Article 13 In the case of embezzling employees′ welfare funds or other corruptive practices, the responsible persons shall be punished severely in accordance with the related provisions of the Criminal Code.
第13-1條 本條例施行細則，由主管官署定之。
Article 13- 1 The enforcement regulations of this Act shall be drawn up by the Central Competent Authority.
第14條 (施行日)本條例自公布日施行。
Article 14 This Act shall become effective on the day of promulgation.