These regulations are formulated according to Article 27 of the Middle-Aged and Elderly Employment Promotion Act (hereinafter referred to as the “Act”).

The employers set forth in these regulations shall mean private enterprises, associations or private schools which are the insured units of the employment insurance.
The associations set forth in the preceding paragraph shall refer to associations which are established according to the Civil Association Act or any other law or regulation. However, political groups or political parties are not associations for the purpose of these regulations.

The subsidies, interest aids, allowances or incentives listed in Article 27 of the Act are as follows:
1. Subsidies for vocational trainings;
2. Interest aids on business start-up loan;
3. Cross-region employment subsidy;
4. Temporary employment allowance; and
5. Workplace learning and re-adaptation allowance;
6. Employment incentive.