1
1. To integrate private sector resources into the promotion of administration measures for employed foreign nationals so that the rights and interests of employers and foreign nationals as defined in Subparagraph 2 and Item 2 of Subparagraph 3 of Article 2 of the Regulations on the Permission and Administration of the Employment of Foreign Workers (the “Foreign Nationals”) are protected, the Ministry of Labor (the “Ministry”) hereby formulates the following directions (the “Directions”).
2
2. Subsidies under the Directions shall apply to the following:<br />(1) Legally registered or duly approved organizations or groups (excluding political groups and political parties), as well as the representative offices in Taiwan of Foreign Nationals’ countries of origin, that, in accordance with their founding purposes, conduct matters related to the administration of Foreign Nationals for their members, staff or service recipients.<br />(2) Foreign national placement units submitted by local competent authorities and filed with the Ministry, for equipment and support activities required for the placement of Foreign Nationals.<br />(3) Foreign Nationals who are victims of personal assault constituting criminal offenses, or who were involved in occupational accidents or contracted general illnesses preventing them from working, and have been placed in accordance with the “Operational Directions for Temporary Placement of Foreign Nationals Employed to Perform Work Detailed in Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Employment Service Act,” when subsidyis determined to be necessary.<br />(4) Employers who have been harmed by Foreign Nationals, or Foreign Nationals with special circumstances, who have been determined by the Ministry or a local competent authority as special cases requiring subsidy.
3
3. For those meeting the criteria detailed in Subparagraph (1) of the preceding point, the standards for subsidy are as follows:<br />(1) For events with less than 100 participants: a maximum subsidy of NT$30,000 per event.<br />(2) For events with 100 or more but less than 200 participants: a maximum subsidy of NT$50,000 per event.<br />(3) For events with 200 or more participants: a maximum subsidy of NT$100,000 per event.<br />(4) For foreign missions in Taiwan holding festivals or celebratory events for Foreign Nationals: a maximum subsidy of NT$200,000.<br />(5) For activities or programs of an innovative, experimental, or international nature: a maximum subsidy of NT$200,000 per case.<br />Activities such as Foreign National policy briefings, promotional or celebratory events, workshops, seminars, symposiums, forums, observation meetings, and other activities related to the administration of Foreign Nationals are eligible for subsidy in accordance with Addendum table 1, and shall be processed based on the “Common Expenditure Standards and Reimbursement Precautions of the Ministry of Labor” and the “Operational Directions for Research Projects Commissioned by the Ministry of Labor.”<br />The subsidies are partial in nature. Each subsidized unit may apply only once per year, and the amount shall not exceed half of total expenses.
4
4. For cases eligible for subsidies under Subparagraph (2) of Point 2, the subsidy ispartial in nature. Each unit may apply only once per year, and the subsidy shall not exceed half of total expenses, with a maximum subsidy of NT$100,000.<br />The items, unit prices, and service life for equipment subsidies are listed in addendum table 2. Applications for additional equipment subsidies may only be submitted when the existing equipment has reached the prescribed service life and is no longer usable.<br />The items for subsidies for counseling, consultation, or support programs conducted during the placement period shall be handled in accordance with addendum table 1, and the reimbursement shall be based on the “Common Expenditure Standards and Reimbursement Precautions of the Ministry of Labor.”
5
5. For cases eligible for subsidies under Subparagraphs (3) and (4) of Point 2, the maximum subsidy shall be NT$10,000 per person per case; in circumstances determined by the Ministry to bespecial,the amount of the subsidy is determined on a case-by-case basis, with a maximum of NT$100,000 per person per case.
6
6. For applications for subsidies supporting activities under Subparagraphs (1) or (2) of Point 2, applications shall be submitted to the Ministry at least 45 days before the activity date, together with the application form, activity plan, and copies of the organization certificate or legal entity registration certificate.<br />The activity plan in the preceding paragraph shall include the following:<br />(1) Organizing (and co-organizing) unit(s).<br />(2) Objectives of the plan.<br />(3) Target participants or placement beneficiaries and their number.<br />(4) Date, content, and method of implementation.<br />(5) Evaluation criteria and evaluation methods for the achievement of objectives.<br />(6) Estimated income and expenditure statement (including all income and expenditure items, units, quantities, unit prices, budget amount and total amount).<br />(7) Self-funded amount, equipment, and related facilities provided by the applicant unit.<br />(8) If the same case is submitted to two or more government agencies for subsidies, all cost details and the subsidy items and amountsrequested from each agency shall be clearly listed. Any concealment, falsification, or fabrication shall result in revocation of the subsidy and recovery of any disbursed funds.<br />(9) Implementation status of the applicant’s previous project(s) of a similar nature subsidized by the Ministry.<br />Applications for equipment necessary for the placement of Foreign Nationals are exempt from including the content specified in Subparagraphs (4) and (5) above.<br />The Ministry shall review and approve submitted plans based on the following:<br />(1) The relevance of the plan’s content to the administrationpoliciesforForeign Nationals.<br />(2) The feasibility of the plan.<br />(3) The effectiveness of the plan’s results in improving the administration of Foreign Nationals.<br />(4) The implementation of the applicant’s previous subsidized project(s).<br />For subsidies under Subparagraph (2) of Point 2 regarding the equipment necessary for the placement of Foreign Nationals, the local competent authority shall first provide preliminary review comments.
7
7. Each year, the Ministry shall allocate funds to local competent authorities for cases eligible for subsidies under Subparagraphs (3) and (4) of Point 2 based on the number of Foreign Nationals within their respective jurisdictions and previous implementation performance.<br />Local competent authorities that proactively discover or receive reports of cases and determine that such cases meet eligibility requirements shall directly provide subsidies in accordance with Point 5.<br />If the Ministry proactively discovers or receives reports of individual cases and determines that subsidies are needed, it shall refer such cases to the local competent authority to handle in accordance with the preceding paragraph.
8
8. For cases approved by the Ministry as eligible under Subparagraphs (1) and (2) of Point 2, the subsidized unit shall implement its plan as approved. Any procurement-related expenditure using the subsidized funds shall comply with the Government Procurement Act and other related regulations; any payments involving remuneration shall comply with applicable tax withholding laws.<br />All publications, event banners, and distributed materials used in activities organized by subsidized units shall indicate that the Ministry is the guiding authority.<br />If the subsidized unit needs to make changes to the approved plan, it shall submit a revised plan for the Ministry’s approval prior to implementation.<br />If the subsidized unit is unable to implement the approved plan, it shall proactively notify the Ministry before the planned implementation date. In cases of force majeure or other circumstances not attributable to the unit, written notification shall be submitted within one month after such circumstances cease.<br />The subsidized unit shall record all purchased equipment in its asset register and affix an easily visible label reading “Subsidized by the Employment Security Fund, Fiscal Year ___ Budget” on each item.<br />The subsidized unit shall submit the following documents to the Ministry for review and confirmation within 14 days of the project being completed, indicating the project has been executed in accordance with the approved plan, before reimbursement is processed:<br />(1) Receipts.<br />(2) Expenditure allocation table.<br />(3) Detailed statement of expenditure.<br />(4) Proof of disbursement.<br />(5) Project completion report (including photos, attendance records, and media materials such as CDs or videotapes).<br />When submitting the settlement report, the subsidized unit shall clearly list the purpose(s) of all expenditures and the total amount actually spent. If the same case has received subsidies from two or more government agencies, the actual subsidy provided by each agency shall be specified.<br />If a balance remains for the subsidized project upon project completion, unused subsidies shall be returned in proportion to the subsidy amount. Any interest accrued from the subsidized funds shall also be returned to the Ministry.
9
9. Local competent authorities handling subsidies under Subparagraphs (3) and (4) of Point 2 shallsubmit to the Ministry a list of approved subsidy recipients, reasons for approval, receipts, and relevant supporting documents for financial settlement twice a year, by July and December. Any remaining balance shall be returned to the Ministry at the same time.
10
10. The Ministry may, when necessary, assign personnel or coordinate with local competent authorities to conduct on-site inspections and audits of project implementation.<br />If the use of subsidies is found to be ineffective, inconsistent with approved purposes, or involves false or inflated reporting, the subsidized unit shall return the misused portion of the subsidies. Furthermore, the Ministry may suspend all subsidies to the unit for 3 years starting from the year following the year in which such subsidies were allocated.
11
11. The source of subsidy funding under the Directions shall be the Employment Security Fund as appropriated in the Ministry’s annual budget.