I.       The Fine Determination Criteria are established in accordance with Subparagraph 2, Paragraph 1 of Article 11 of the Public Interest Whistleblower Protection Act (hereinafter referred to as the “Act”).

II.      Any natural person, enterprise, group, or institution that violates Subparagraph 2, Paragraph 1 of Article 11 of the Act shall be subject to a fine imposed by the competent authority of a particular enterprise having supervisory authority over it in accordance with the Appendix to the Fine Determination Criteria.

III.    Where a single act constitutes several types of adverse treatment in violation of the Act and is punishable by a fine, the item with the highest fine range specified in the Appendix shall apply. However, the fine imposed may not be less than the minimum amount prescribed for each applicable item.

IV.      If a director or any other individual with the authority to represent an enterprise, group, or institution has acted with intention or in gross negligence under Paragraph 1 or 2 of Article 15 of the Administrative Penalty Act, unless otherwise provided by law, that individual shall likewise be punished by a fine under the same provision; the fine may not exceed NT$1,000,000.

V.        Where a violation of the Act is punishable, if, after consideration is given to the culpability of the act in breach of duty under the Act, the impact resulting therefrom and the benefits gained from such an act, and the financial ability of the person penalized is also taken into account, imposing a fine within the range prescribed in the Appendix is considered excessively severe or lenient, the amount of the fine may be increased or reduced within the statutory fine range.

VI.       The Fine Determination Criteria shall come into force on July 22, 2025.