All factories, mines in the public and private sectors, or other enterprise organizations with 50 employees or above, shall set-aside and allocate employees' welfare funds, from the total amount of capitals at the time of establishment, the total monthly business incomes, the monthly salaries or wages of each staff member or workers, and selling of scraps at the time of each sale, to process and handle employees' welfare businesses, such as subsidies, education grants, recreation, and other benefits.
Business institutions applicable to the Employees' Welfare Funds Act should consult the local competent authority of labor affairs (labor section/bureau/department of the county/city government, Export Processing Zone, Science Park Administration.) where the business institution is registered for the registration of their employees' welfare committee .
Source:Department of Employment Welfare and Retirement
