History

These rules are enacted pursuant to Paragraph 3 to Article 23 of the Gender Equality in Employment Law (hereinafter referred to as the Law).

The terms referred to in these Rules shall be defined as follows:
(1) Child-care facilities: mean child-care service institutions established individually or jointly by employers.
(2) Child-care measures: mean employers signing destignation contracts with registered child-care service institutions to provide child-care services for their employees and employers are offering child-care subsidies.
Child-care facilities or measures referred to in the preceding Paragraph are limited to provide child-care services for children of employees under the age of twelve.
The standards of the establishment of child-care facilities referred to in Item 1 of Paragraph 1 shall be in conformity with the Children Welfare Law and other related statutes and administrative regulations promulgated by other concerned competent authorities in charge of related matters.

The standards for subsidies 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. $ 2,000,000 will be subsidized to purchase child-care equipment.
(b) Fore those already established and registered: a maximum amount of N.T. $ 500,000 per year will be subsidized 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. $ 200,000 per year will be subsidized.
Child-care facilities referred to in Item 1 of the preceding paragraph include amusement facilities, kitchen equipment, hygiene and health facilities, public-safety measures, educational equipment and interior safety equipment for kindergarten vans.

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.

When deciding the amount of subsidies in accordance with these Rules, the following items shall be examined:
(1) The total number of children and classes and the number of children and classes of employees taken care by the child-care institutions set up by employers.
(2) The ratio between child-care need of the children of employees and actual number of children receiving child-care services.
(3) The circumstances of child-care subsidies provided for by employers.
(4) The ratio between the number of registered child-care institutions signing contracts with employers and the total number of children of employees being taken care of.
(5) The distribution of child-care institutions chosen or assigned by employers.
(6) Methods chosen by employers to provide child-care measures..
(7) The reduction range of child-care fees.
(8) The arrangement of time for caring shall take into consideration of healthy psychological and physical development of children under care and the clock-in and clock-out time of employees.
(9) Plans to promote hygiene and health for children under care.
(10) In possession of sound educational and caring ideals.
(11) The training and education situations of educational and caring personnel hired.
(12) Creativity and diversity of the measures adopted.
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.

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.

When an employer applies for subsidies, he or she shall submit the following documents:
(1) Application forms.
(2) Photo-copies document of approval and registration for the institution of providing child-care services.
(3) Document of proof that the institution of providing child-care services have passed the most recent public safety examinations.
(4) Plans for putting into actual practice.
(5) Name-list of employees' children under care.
(6) Verification documents for the purpose of items for examination and review listed in Article 5 of the Rules.
(7) Other concrete and precise information concerning the promotion of the goals of sound psychological and physical developments of children.
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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.

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.

The expenditure arising from these rules shall be earmarked a budget by the competent authorities.

These rules shall be effective on the date of promulgation.