Employment Insurance Act（2022.01.12）
Article 19-2 was amended and promulgated by the President on January 12, 2022 through Order No. Hua-Zong-1-Yi-Zi-11100001921, and it was enforced as of January 18, 2022 as decided by the Executive Yuan on January 17, 2022 through Order No. Yuan-Tai-Lao-Zi-1110001042
Parental Leave allowance is counted as 60% of the average monthly insurance salary for the 6 months period before the month the insured person withdraws from the insurance. During the insured person's parental leave with payment period, the allowance is granted every month and the maximum allowance period for each child is 6 months.
For above allowance, if the insured person rears more than two children at the same time, the allowance is only granted to the condition of one child.
In accordance with regulations stipulated in the Family Proceedings Act and The Protection of Children and Youths Welfare and Rights Act, insured persons who undergo joint household living with adopted children prior to official adoptions may apply for Parental Leave Allowance according to Subparagraph 4, Paragraph 1, Article 11 in conjunction with the two preceding paragraphs. However, for reasons which are attributable to the insured person and result in court rulings that deny official adoption, the insured person shall be informed by the insurer to return the amount within a prescribed period of time. If the amount is not returned before the appointed time, the case may be referred to court for compulsory execution.