Chapter Seven Employment Incentives
Article 38
If an unemployed middle-aged person or an unemployed elderly person who has been unemployed for 30 consecutive days or longer has registered an employment request with the public employment service agency but could not be referred for a job after employment counseling, the public employment service agency may issue an employment incentive referral card to the said person.
The calculation of the unemployment period in the preceding paragraph shall be dated back to the date when there was no record of the said middle-aged person or elderly person being enrolled in employment insurance, labor insurance, or labor occupational accident insurance.
Article 39
If an employer employs a middle-aged person or an elderly person prescribed in the preceding article for 30 consecutive days, the public employment service agency shall grant the employment incentive to the employer.
The employment set forth in the preceding paragraph shall mean that the employer employs the worker with a non-fixed term contract or fixed-term contract for more than one year.
Article 40
If an employer continuously employs the same middle-aged or elderly worker who was issued an employment incentive referral card, the employer shall submit the following documents and information to the public employment service agency in the original referral jurisdiction district within 90 days after the said person has been employed for 30 full days:
1. Employment incentive application form.
2. Employment register, payroll list showing the number of hours worked by the employee, and attendance record.
3. Photocopy of the employee’s identity document or valid residence certificate.
4. Insurance coverage information list for the labor insurance, employment insurance, and labor occupational accident insurance that is used for applying for employment incentives, or other documents that are sufficient to show that the employee is insured under the aforementioned insurance.
5. Other documents and information required by the central competent authority.
The employer referred to in the preceding paragraph may apply to the public employment service agency in the original referral jurisdiction district for employment incentives within 90 days after the fulfillment of each three-month period.
The employment period set forth in Paragraph 1 shall be calculated based on a 30-day month. If the last month of the employment period exceeds 20 days but falls short of 30 days, it shall be calculated as one full month.
Article 41
In the event that an employer applies for the employment incentive as per the two preceding articles, the incentive shall be granted pursuant to the following requirements:
1. If an elderly person has agreed with the employer that they will be paid for their full-time work with a monthly salary: the incentive of Fifteen Thousand New Taiwan Dollars (NT$15,000) per person per month will be disbursed according to the number of such employees.
2. If an elderly person has agreed with the employer on employment terms other than those specified in the preceding subparagraph: the incentive of Eighty New Taiwan Dollars (NT$80) per hour per person, up to a maximum of Fifteen Thousand New Taiwan Dollars (NT$15,000) per month, will be disbursed according to the number of such employees.
3. If a middle-aged person has agreed with the employer that they will be paid for their full-time work with a monthly salary: the incentive of Thirteen Thousand New Taiwan Dollars (NT$13,000) per person per month will be disbursed according to the number of such employees.
4. If a middle-aged person has agreed with the employer on employment terms other than those specified in the preceding sub-paragraph: the incentive of Seventy New Taiwan Dollars (NT$70) per hour per person, up to a maximum of Thirteen Thousand New Taiwan Dollars (NT$13,000) per month, will be disbursed according to the number of such employees.
If a worker takes a leave of absence in accordance with the relevant laws and regulations of the Labor Standards Act and the Gender Equality in Employment Act, and as a result, the salary paid by the employer is lower than the standards set forth in the respective sub-paragraphs of the preceding paragraph, the employment incentive will be disbursed according to the actual salary received by the worker.
In the event that the same employer employs the same worker, the employment incentives received by the employer in accordance with these regulations and the Implementation Regulations for Employment Promotion with Employment Insurance as well as other subsidies or allowances of the same nature from government agencies shall be calculated together. The maximum period upon application for receiving the incentive is 12 months.
In the event that a worker is employed by two or more employers within the same period and meets the requirements set out in Subparagraph 2 or 4 of Paragraph 1, each employer is entitled to apply for incentives in accordance with the regulations. The public employment service agency shall disburse the incentives according to the timing of the employers’ applications. However, the total monthly incentive shall not exceed the maximum amount specified in Subparagraph 2 or 4 of Paragraph 1.
Article 42
If an employer employs an unemployed person prescribed in Article 38 and the public employment service agency rejects the disbursement of the incentive or revokes the employment incentive, Paragraph Two of Article 19 of the Implementation Regulations for Employment Promotion with Employment Insurance shall similarly apply.