History

These regulations are enacted pursuant to Paragraph 3, Article 23 of the “Gender Equality in Employment Act” (hereinafter referred to as the “Act”).

Breastfeeding (Breast milk collection) rooms set forth in Subparagraph 1, Paragraph 1, Article 23 of the Act are defined as places established by the employers for employees to breastfeed or collect breast milk.
Childcare facilities set forth in Subparagraph 2, Paragraph 1, Article 23 of the Act are defined as childcare service institutions established individually or jointly by employers.
Childcare measures set forth in Subparagraph 2, Paragraph 1, Article 23 of the Act are defined as employers by way of commission, contracting with childcare service institutions to provide childcare services, or provide employees with childcare subsidies.
The applicable targets of childcare facilities and measures referred to in the two preceding paragraphs are children of employees under the age of twelve.
Childcare service institutions set forth in Paragraphs 2 and 3 refer to institutions such as baby care centers, preschools and after school care centers approved by municipality or county (city) competent authorities (hereinafter referred to as “Competent Authorities”).

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 either be near a sink or has a hand-washing facility.
(2) Breastfeeding (breast milk collection) rooms shall provide privacy and security for users and shall have good 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) Terms and conditions of use for the breastfeeding (breast milk collection) room.

Employers may apply for subsidies in accordance with the following standards and provisions:
(1) Breastfeeding (breast milk collection) rooms: A maximum subsidy of NT$20,000.
(2) Childcare facilities:
(a) For newly constructed facilities: A maximum subsidy of NT$3,000,000.
(b) For existing facilities: A maximum subsidy of NT$500,000 per year for the improvement or renewal of childcare facility costs.
(3) A maximum amount of NT$600,000 a year for employers whose employees send their children to childcare service institutions for care which are subsidized by employers.
Subsidy items of 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 within dedicated kindergarten vehicles and breastfeeding or breast milk collecting facilities.
Childcare service institutions referred to in Subparagraph 3, Paragraph 1 are not limited to those who have signed contracts with employers.

Subsidy applications shall be accepted and reviewed by competent authorities. Applications that are approved shall be subsided in accordance with the standards listed in Paragraph 1 of the preceding article and may be forwarded to the central competent authority to apply for additional subsidies given its circumstances.
Competent authorities may conduct on-site visits if necessary.

When deciding the amount of subsidies in accordance with the Regulations, the following items shall be reviewed:
(1) Appropriateness of the planning and establishment of the breastfeeding (breast milk collection) room.
(2) The total number of children at childcare institutions set up by employers and the number of employee children;
(3) The ratio between the number of employee children requiring child care and the actual number of children being sent for care;
(4) The conditions of childcare subsidies provided for by employers;
(5) The level of childcare fee reduction;
(6) The suitability of arrangement of childcare time with respect to the working hours of employees; and
(7) Innovativeness 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 that the local competent authorities allocated for breastfeeding (breast milk collection) rooms, childcare facilities, and childcare measures in accordance with the 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. For the breastfeeding (breast milk collection) room
(1) Application form;
(2) Implementation plans.
2. For childcare facilities:
(1) Application form;
(2) Implementation plans;
(3) Roster of employees' children under care; and
(4) Photocopies of the establishment permit of the childcare service institution.
3. Childcare measures:
(1) Application form;
(2) Implementation plans;
(3) Roster of employees' children under care;
(4) Documents for employees’ children being sent to childcare service institutions for care; and
(5) Photocopies of proof of childcare subsidies provided by employers.

Breastfeeding (breast milk collection) rooms, childcare facilities or childcare measures that are setup or promoted by the government in accordance with the Regulations, or those who have received subsidies from other competent authorities in charge of related matters in that fiscal year may not apply for additional 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 organizations which are responsible for their own profits and losses, are not restricted by the provisions of the preceding Paragraph.

Employers who have accepted the subsidies shall implement their proposed plans with the subsidies provided. The competent authority shall request the return of the subsidies if there are violations of relevant statutes and administrative regulations, if there are discrepancies in designated use, or if there is non-effective implementation according to proposed plans.

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

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

The Regulations shall take effect on the date of promulgation.