The employment period or hiring period set forth in Articles 19, 21, 23, and 40 shall be dated back to the day that the worker reported to work and the employment insurance for the worker took effect. However, if the worker is not eligible to participate in the employment insurance by law, the aforementioned period shall be dated back to the day that the labor occupational accident insurance for the worker took effect.

In the event that an employer, recruiting unit or worker applies for the subsidy, allowance or incentive set forth in these regulations but fails to submit all of the required documents, the said employer, recruiting unit or worker shall complete the omitted documents and information within the stipulated deadline notified by the competent authority or the employment service agency；and the application shall be rejected if the said documents or information are still not completed within the deadline.

The competent authority and public employment service agency may check and verify the relevant documents and information in order to inspect the implementation of these regulations. The employer, recruiting unit or worker which/who has received the subsidy, allowance or incentive specified herein shall not avoid, interfere or reject such investigation.

Unless otherwise provided for herein, if any one which/who has received the subsidy, allowance or incentive according to these regulations has any of the following situations, the competent authority or public employment service agency shall disapprove the disbursement of the said subsidy, allowance or incentive. Where the said subsidy, allowance or incentive has already been paid, but revoked or cancelled thereafter, the competent authority or public employment service agency shall order the receiver to return the same within the stipulated deadline.
1. The person made untruthful application or is overpaid;
2. The person avoided, interfered or rejected investigation conducted by the competent authority or public employment service agency;
3. The person has violated any provision of these regulations; or
4. The person has violated any other relevant labor law or regulation and the violation is serious.
If the situation in subparagraph One of the preceding paragraph occurs, the competent authority or the public employment service agency may cease to grant subsidies to the said person for two years.

The forms and documents required by these regulations shall be prescribed separately by the central competent authority.

The competent authority shall set aside the budget for the implementation of these regulations.

These regulations shall enter into force on December 4, 2020.
Amendments to the Act shall be enforced as of the amendment promulgation date.