History

These Regulations are enacted pursuant to Paragraph 3, Article 23 of the Gender Equality in Employment Act.

The terms referred to in these Regulations shall be defined as follows:
(1) Breastfeeding (Breast milk collection) room: Refers to a place established by the employers for employees to breastfeed or collect breast milk.
(2) Childcare facilities: Refer to childcare service institutions established individually or jointly by employers.
(3) Childcare measures: Refer to employers providing childcare services to their employees by having commissioned contracts with registered childcare service institutions, and the employers provide childcare subsidies.
Childcare facilities or measures referred to in the preceding Paragraph are limited to childcare services for children of employees under the age of twelve.
The standards for establishing childcare facilities referred to in Paragraph 1, subparagraph 2 shall be in conformity with the Protection of Children and Youths Welfare and Rights Act, Early Childhood Education and Care Act, as well as other related statutes and administrative regulations.

Standards for employers establishing breastfeeding (breast milk collection) rooms are as follows:
(1) The location of the breastfeeding (breast milk collection) room shall be easily accessible to the employees, clearly marked, and near a sink or have hand-washing facility.
(2) Breastfeeding (breast milk collection) rooms shall maintain privacy and security of users, and should have sufficient lighting and ventilation.
(3) Breastfeeding (breast milk collection) rooms shall be equipped with the following basic facilities:
(a) Armchairs;
(b) Tables;
(c) Electrical outlets;
(d) Refrigerators for storing breast milk;
(e) Garbage bins with lid.
(4) Formulate terms and conditions of use for breastfeeding (breast milk collection) rooms.

The standards for subsidies referred to in these Regulations are as follows:
(1) Breastfeeding (breast milk collection) room: A maximum amount of NT$20,000 shall be subsidized.
(2) Childcare facilities:
(a) For newly constructed and registered facilities: A maximum amount of NT$2,000,000 for childcare facility costs shall be subsidized.
(b) For existing and registered facilities: A maximum amount of NT$500,000 a year for the improvement or renewal of childcare facility costs shall be subsidized.
(3) Childcare measures: A maximum amount of NT$300,000 a year for employers who provide childcare service measures to their employees shall be subsidized.
Childcare facilities referred to in subparagraph 2 of the preceding Paragraph include childcare amusement facilities, kitchen facilities, hygiene and health facilities, public safety facilities, educational facilities, safety facilities of kindergarten van interior and nursery facilities.

The local competent authorities shall complete the examination and review processes for the applications of the aforementioned subsidies before the end of June each year. Applications that are passed and approved, in addition to subsidies given in accordance with the standards listed in Paragraph 1 of the preceding Article, may be forwarded to the central competent authority to apply for additional subsidies.
The central competent authority shall review and subsidize the applications, based on the preliminary review of the local competent authorities, before the end of July each year.
The competent authorities may conduct on-site visits when necessary for practical purposes.

When deciding the amount of subsidies in accordance with these Regulations, the following items shall be examined:
(1) Appropriateness of the planning and establishment of breastfeeding (breast milk collection) room.
(2) The total number of children and the number of children of employees at childcare institutions set up by employers;
(3) The ratio between children of employees requiring child care and the actual number of children receiving childcare services;
(4) The circumstances of childcare subsidies provided for by employers;
(5) The total number of registered childcare institutions signing contracts with employers;
(6) Methods chosen by employers to provide childcare measures;
(7) The range of reduction for childcare fees;
(8) The arrangement of childcare time shall be suitable for the working hours of employees; and
(9) Creativity and diversity of the measures adopted.
In deciding the amount of the subsidies the central competent authority may take the following situations into account: Budgets local competent authorities allocated for breastfeeding (breast milk collection) room, childcare facilities, and childcare measures in accordance with these Regulations for the fiscal year, the number of applications, and the budget of that fiscal year.

When an employer applies for subsidies, he or she shall submit the following documents:
1. Breastfeeding (breast milk collection) room
(1) Application form and
(2) Implementation plans.
2. Childcare facilities:
(1) Application form;
(2) Photocopies of registration document of the childcare service institution;
(3) Implementation plans;
(4) Roster of employees' children under care; and
(5) Photocopies of childcare certification and license.
3. Childcare measures:
(1) Application form;
(2) Roster of employees' children under care;
(3) Photocopies of commissioned contract;
(4) Photocopies of proves of childcare subsidies provided by employers; and
(5) Photocopies of childcare certification and license.

Breastfeeding (breast milk collection) room, childcare facilities or childcare measures under these Regulations that are setup or promoted by the government, or have received subsidies from other competent authorities in charge of related matters in that fiscal year may not apply for subsidies.
Childcare facilities commissioned to professional organizations for management, whether through renting the place of operation or setup by the government and operated by private organization, and such facilities are responsible for its own profits and losses, may not be restricted by the preceding Paragraph.

Employers who have accepted the subsidies shall implement strictly in accordance with their proposed plans and the subsidies provided. The competent authority shall request for the return of the subsidies shall violations to related statutes and administrative regulations, or discrepancies in designated use, or not engaging in the effective execution in accordance with the proposed plan are found.

Employers who have accepted the subsidies shall process in accordance with the related statutes and administrative regulations for matters concerning application for funds, payments, summary reports and auditing.

Expenditure arising from these Regulations shall be earmarked a budget by the competent authorities.

These Regulations shall take effect on the date of promulgation.