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 service institutions established individually or jointly by employers.
(2) Child-care measures: mean employers signing designation 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 Child and Juvenile Welfare Law and other related statutes and administrative regulations promulgated by other concerned competent authorities in charge of related matters.
Article 3
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. $ 300,000 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, interior safety equipment for kindergarten vans and nursery equipment.
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 the preceding 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 invite 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 accordance with these Rules, the following items shall be examined:
（1）The total number of children and the number of children of employees taken care by the child-care institutions set up by employers.
（2）The ratio between the total children number of the child-care institutions and the number of nursery technician certification and license of child-care institutions.
（3）The ratio between child-care need of the children of employees and actual number of children receiving child-care services.
（4）The circumstances of child-care subsidies provided for by employers.
（5）The total number of registered child-care institutions signing contracts with 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 be suitable for the clock-in and clock-out time of employees.
（9）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.
Article 6
When an employer applies for subsidies, he or she shall submit the following documents:
1. Child-Care Facilities:
(1) Application forms.
(2) Photo-copies document of approval and registration for the institution of providing child-care services.
(3) Plans for putting into actual practice.
(4) Name-list of employees' children under care.
(5) Photo-Copies of child-care certification and license.
(6) Others.
2. Child-Care Measures:
(1) Application forms.
(2) Name-list of employees' children under care.
(3) Contract copies of delegation with child-care service institutions.
(4) Verification documents of child-care subsidies provided for by employers.
(5) Photo-Copies of child-care certification and license.
(6) Others.
Article 7
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.
Child-Care Facilities managed with the outsourcing model or rent by the professional institutions for itself profits or losses, may not be limited by preceding Paragraph
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.