History

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

The terms referred the 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 commissioning contracts with registered child-care service institutions to provide child-care services for their employees, of which employers provide child-care subsidies.
Child-care facilities or measures referred to in the preceding Paragraph are limited to child-care services for children of employees under the age of twelve.
The standards for establishing child-care facilities referred to Paragraph 1 subparagraph 1, 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.

The standards for subsidies referred the Rules are as follows:
(1) 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.
(2) 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 1 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 according to practical necessity.

When deciding the amount of subsidies in accordance with the Rules, the following items shall be examined:
(1) The total number of children and the number of children of employees at child-care institutions set up by employers;
(2) The ratio between children of employees requiring child care and the actual number of children receiving child-care services;
(3) The circumstances of child-care subsidies provided for by employers;
(4) The total number of registered child-care institutions signing contracts with employers;
(5) Methods chosen by employers to provide child-care measures;
(6) The reduction range of child-care fees;
(7) The arrangement of child-care time shall be suitable for the working hours of employees; and
(8) 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 child-care facilities and child-care measures in accordance with the Rules 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. 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;
(5) Photocopies of childcare certification and license; and
(6) Others.
2. 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;
(5) Photocopies of childcare certification and license; and
(6) Others.

Childcare facilities or childcare measures under the Rules 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 violation related statutes and administrative regulations, or discrepancies in designated use, or not engaging in the effective execution in accordance with the proposed plan is 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 the Rules shall be earmarked a budget by the competent authorities.

The Rules shall take effect on the date of promulgation.