If an unemployed middle-aged person or elderly person participates in vocational training course which is held by the central competent authority, or conducted by a third party which is commissioned by the central competent authority or subsidized by the competent authority, the training fees will be fully subsidized.
Any person applying for the subsidy in the preceding subparagraph shall submit the following documents and information to the vocational training unit which will in turn send the said documents and information to the central competent authority for review and approval:
1. Photocopy of identification document; and
2. Any other document or information required by the central competent authority.

In order to enhance the employment of the unemployed elderly persons so as to promote employment, the central competent authority may offer vocational training classes specifically designed for the elderly persons by itself, by commissioning third parties to offer such classes or by subsidizing such classes to upgrade job skills of the unemployed elderly persons.
The vocational training classes specifically for the elderly persons in the preceding paragraph shall conform to the following requirements:
1. The trainee shall be an elderly person who has received employment counselling from the public employment service agency or the commissioned unit and has been referred by the said institution or unit to participate in the training and is subsequently selected by the vocational training unit.
2. The planning of the vocational training classes specifically designed for the elderly persons shall match the job market of the elderly persons. In addition, the curriculums, teaching materials, teaching methods and evaluation methods shall meet the physical and mental characteristics and needs of the unemployed elderly persons.

In the event that an employer holds training according to Paragraph two of Article 24 of the Act and applies for subsidies for the training expenses, the minimum number of trainees in a class shall reach five persons and the total training hours shall not be less than 80 hours.

An employer applying for subsidies for the training expenses set forth in the preceding article shall submit the following documents and information to the central competent authority for review and approved:
1. Application form;
2. Recruitment plan which shall contain the labor conditions for employing middle-aged persons or elderly persons who finish the training;
3. Written training plan;
4. Photocopy of registration certificate showing that the employer has been established according to the law; and
5. Any other document or information required by the central competent authority.
The criteria for granting subsidies are categorized into the following two categories if the subsidies are approved. The part of expenses which is not subsidized shall be solely borne by the employer and the employer shall not charge any fees from the participating trainees.
1. If the training is handled by the employer, 70% of the total training expenses will be subsidized.
2. If the training is handled by another party which is commissioned by the employer, 85% of the total training expenses will be subsidized.

The employer shall employ all trainees based on the labor conditions set forth in the recruitment plan after the employer, has handled and finished the training as per Article 6；and if any trainee is not employed, all or part of the training expenses incurred by the said trainee shall not be subsidized. However, the above may not apply to the case where a trainee discontinues his or her training, fails to pass the evaluation or renounces his or her opportunity to be employed due to personal reasons.
If the turnover rate of the employed trainees in the preceding paragraph exceeds 30% within one month after the training ends, the training expenses for those who have already resigned will not be subsidized.

The central competent authority may provide living allowance during vocational training for unemployed middle-aged persons and unemployed elderly persons. The eligibility for application, method, period and rejection of application, revocation or cancellation shall be similarly governed by Articles 3, 18 to 21 and 26 of the Regulations for the Implementation of the Employment Promotion Allowances.