Introduction to labor fund supervision affairs Labor funds under the jurisdiction of the Ministry of Labor include Labor Pension Fund, Labor Insurance Fund, Employment Insurance Fund, Arrear Wage Payment Fund, and Labor Occupational Accident Insurance Fund. Investments and utilization of labor funds aim to gain long-term stable income. The Bureau of Labor Funds was established for the overall planning of labor funds to maximize benefits from labor funds as the government undergoes organizational reengineering . The "Labor Funds Supervisory Committee" was established under the Ministry of Labor to supervise the bureau. Supervision is separated from management in hopes that the division of labor will enhance the performance of fund utilization and supervision.