Article 5 Measures to Safeguard Various Rights annuity benefits due to unfamiliarity with the application procedures and the complexity and high cost of document verification.144 113. Recommendations: The government should develop specific preventive measures to enhance the occupational safety and health of migrant workers using language that is clear and understandable to migrant workers. In the event of an occupational accident, the competent authorities should proactively follow up on the case and provide assistance to migrant workers who face potential repatriation or difficulties claiming benefits after their return. In addition to compiling a list of occupational accident victims, the government should also help to simplify the procedures involved to reduce the cost of claiming compensation and benefits. 114. Regarding occupational accident insurance and protection for undocumented migrant workers, the Labor Occupational Accident Insurance and Protection Act , which took effect on May 1, 2022, stipulates that employers who hold a license to practice that has been registered in accordance with the law or who have been issued an employment permit by the central competent authority in accordance with the law must insure their employees of age 15 and above. The Act also applies to aliens, who, if working in Taiwan as migrant workers in compliance with the law, must be covered by occupational accident insurance in accordance with the Act . However, according to the Ministry of Labor, the Labor Occupational Accident Insurance and Protection Act does not apply to undocumented migrant workers who experience an occupational accident, since undocumented migrant workers or escaped migrant workers are not authorized by law to work in Taiwan; in case of an occupational accident involving an undocumented migrant worker, the 144 Control Yuan investigation reports approved on April 8, 2020 (109 財 調 0019) and January 19, 2022 (111 社 調 0003) respectively. 81