Article 1
These rules are enacted pursuant to Paragraph 3 to Article 23 of the
Gender Equality in Employment Law (hereinafter referred to as the Law).
Article 2
The terms referred to in these rules shall be defined as follows:
(1) Child-care facilities: mean child-care facilities established
individually or jointly by employers. The standards of their establishment
shall be in confirmity with the Children Welfare Law and other related
statutes and administrative regulations promulgated by other concerned
competent authorities in charge of related matters.
(2) Child-care measures: mean employers signing contracts with registered
child-care institutions to provide child-care services for their employee
and the employers are offering child-care subsidies.
Article 3
The standards for subsidy referred to in these rules are as follows:
(1) child-care facilities:
(a) for those newly constructed and registered: a maximum amount of N.T.
$ 1,000,000 will be subsidized by the competent authority to purchase child-
care equipment.
(b) For those already established and registered: a maximum amount of N.T.$
300,000 per year will be subsidized by the competent authority to improve or
renew child-care equipment.
(2) child-care measures: for those employers who provide child-care service
measures for their employees, a maximum amount of N.T.$ 100,000 per year
will be subsidized by the competent authority.
Child-care facilities referred to in Item (1) of the proceeding paragraph
include amusement facilities, kitchen equipment, hygiene and health
facilities, public-safety measures, educational equipment and interior
safety equipment for kindergarten vans.
Article 4
The local competent authorities shall finish the examination and review
processes for the applications of the above-mentioned subsidies before the end
of June each year. In case the applications are passed and approved, in
addition to subsidies shall be given in accordance with the standards listed
in Paragraph 1 to Article 3 to the Law, the local authorities may refer the
application to the central competent authority to apply for additional
subsidies.
In order to process the applications referred to in the preceding paragraph,
the central competent authority shall invide scholars and experts to
organize an examination and review group to examine and review the
applications before the end of July each year.
The competent authorities may conduct on-site visits according to practical
necessity.
Article 5
When deciding the amount of subsidies in pursuance to these rules, the
following items shall be considered:
(1) the number and class of the children.
(2) The reduction range of the child-care fees.
(3) Time for caring and the adjustment range of the clock-in and clock-out
time of employees.
(4) The ratio between child-care need and actual child-care provided.
(5) The circumstances subsidies provided for by employers.
(6) Methods chosen by employers to provide child-care measures.
(7) Creativity and diversity of the measures.
When the central competent authority is deciding the amount of the
subsidies, it may take the following situations into account: the percentage
of budgets the local competent authorities put in to handle child-care
facilities and child-care measures in accordance with these rules in that
fiscal year, the number of applications, and the budget of that fiscal year
Article 6
For those child-care facilities or child-care measures handled in accordance
with these rules, if they have already received subsidies from other concerned
competent authorities in charge of related matters in that fiscal year,
shall not apply for subsidies.
Article 7
When an employer applies for subsidies, he or she shall submit the following
documentations:
(1) application form.
(2) photocopy of the approval for registration.
(3) photocopy of action plan for practice or contract for designation.
(4) verification documentations of subsidies provided for by the employer.
(5) name-list of the employees’ children under the care.
(6) other related verification documentations for the purpose of items for
examination and review listed in Article 5 of the Law.
Article 8
When an employer has received subsidies mentioned in these rules, he or she
shall implement strictly in accordance with proposed plans and subsidized
expenses. In case of violating related statutes and administrative
regulations, or inconsistence with designated usages, or incompliance with the
effectively execution of the proposed plan, the competent authority shall
request for the return of the subsidies.
Article 9
When an employer has received subsidies mentioned in those rules, matters
concerning application for funds, incomes and outlays, settling accounts and
reporting, and auditing and closing shall be processed in accordance with
the related statutes and administrative regulations.
Article 10
The expenditure arising from these rules shall be earmarked a budget by the
competent authorities.
Article 11
These rules shall be effective on the date of promulgation.