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This Act is established to improve the ability of employees to find employment, promote employment, and guarantee employee vocational training and basic living requirements for employees for a certain period of unemployment. Matters not provided for in this act 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 unit 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 dissatisfied, a legal appeal and administrative action may be filed.