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Article 4
The term “competent authority” referred to in the Act shall be the Ministry of Labor at the central level, the municipal government at the municipal level, and the county (city) government at the county (city) level.
Matters stipulated in the Act which are concerned with the competences of the competent authorities for other purposes shall be handled by those authorities for other purposes

Article 12
Sexual harassment referred to in the Act shall mean one of the following two circumstances:
1. In the course of an employee executing his or her duties, any one makes a sexual request, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination, causes him or her a hostile, intimidating and offensive working environment leading to infringe on or interfere with his or her personal dignity, physical liberty or affects his or her job performance.
2. An employer explicitly or implicitly makes a sexual request toward an employee or an applicant, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination as an exchange for the establishment, continuance, modification of a labor contract or as a condition to his or her placement, assignment, compensation, evaluation, promotion, demotion, award and discipline.
The determination of sexual harassment in the aforementioned Paragraph shall be based on the background of the incident, work environment, relationship between the parties, the actor’s testimony and conduct, and the counterpart’s perception.

Article 14
Female employee having difficulties in performing her work during menstruation period may request one day menstrual leave each month. If the cumulative menstrual leaves do not exceed three days in a year, said leaves shall not be counted toward days off for sick leave. All additional menstrual leaves shall be counted toward days off for sick leave.
Wages for menstrual leaves, whether said leaves are sick leaves or non-sick leaves as prescribed in the preceding Paragraph, shall be half the regular wage.

Article 15
Employers shall stop female employees from working and grant them a maternity leave before and after childbirth for a combined period of eight weeks. In the case of a miscarriage after being pregnant for more than three months, the female employee shall be permitted to discontinue work and shall be granted a maternity leave for four weeks. In the case of a miscarriage after being pregnant for over two months and less than three months, the female employee shall be permitted to discontinue work and shall be granted a maternity leave for one week. In the case of a miscarriage after being pregnant for less than two months, the female employee shall be permitted to discontinue work and shall be granted a maternity leave for five days.
The computation of wage during maternity period shall be in accordance with related laws and regulations.
When pregnant employees are diagnosed by a physician as needing to recuperate, their leave-taking and wage during the period of medical treatment, care, or recuperation, shall be in accordance with related laws and regulations.
During an employee’s term of pregnancy, their employer shall grant them five days of leave for pregnancy checkups.
When an employee’s spouse is in labor, their employer shall grant them five days off as paternity leave.
Regular wages shall be paid for pregnancy checkups and paternity leaves.

Article 16
After being in service for six months, employees may apply for parental leave without pay before any of their children reach the age of three years old. The period of this leave is until their children reach the age of three years old but may not exceed two years. When employees are raising over two children at the same time, the period of their parental leave shall be computed aggregately and the maximum period shall be limited to two years received by the youngest child.
During the period of parental leave without pay, employees may continue to participate in their original social insurance program. Premiums originally paid by the employers shall be exempted and premiums originally borne by the employees shall be deferred for three years.
Pursuant to the Family Proceedings Act and the Protection of Children and Youths Welfare and Rights Act, employees having lived with adopted children prior to the adoption may apply for parental leave without pay for the period they have lived together in accordance with the first Paragraph.
Allowance during parental leave without pay shall be prescribed by other laws.
Measures for implementing matters concerning parental leave without pay shall be prescribed by the central competent authority.

Article 23
Employers hiring more than two hundred and fifty employees shall provide the following child care facilities and measures:
1. Nursing room.
2. Child care facilities or suitable child care measures.
Competent authorities shall subsidize the expenses to those employers who have set up nursing rooms, child care facilities or provide suitable child care measures for their employees.
The regulation governing the standards for setting up child care facilities, providing child care measures and the regulation governing the subsidy of expenses shall be prescribed by the central competent authority after consulting with other related public authorities

Article 38-1
Employers who violate Articles 7 to 10, Paragraphs 1 and 2 of Article 11 shall be fined no less than NT$300,000 but not exceeding NT$1,500,000.
Employers who violate the second half of Paragraph 1, Paragraph 2 of Article 13 shall be fined no less than NT$100,000 but not exceeding NT$500,000.
For those who commit one of the conducts referred to in the two preceding paragraphs, their name or title, and the person-in-charge shall be put on public notice, and shall be ordered to make improvements within a specified period. In the event improvements are not made within the specified period, violators will be punished consecutively for each violation after the said period expires.