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This Law is established to improve the ability of workers to find employment, promote employment, and guarantee worker job training and basic living requirements for workers for a certain period of unemployment. Matters not provided for herein shall be governed by regulations of other laws.

The competent authorities of Employment Insurance are: the Ministry of Labor at the central government level, the municipal government at the centrally administered municipality level, and the county city) government at the county (city) level.

Employment Insurance affairs are supervised by the Supervisory Commission of Labor Insurance.
If the insured person and the insured establishment dispute a case approved by the insurer, an application for review should be first made to the Supervisory Commission of Labor Insurance; if the result of the review is unsatisfactory, a legal appeal and administrative action may be filed.