I. The Ministry of Labor (hereinafter referred to as the “Ministry”), in order to encourage employers to support employed workers in applying of parental leave without pay for raising children in units of days pursuant to Subparagraph 2, Paragraph 3 of Article 2 of the Regulations for Implementing Parental Leave Without Pay for Raising Children provides employers with a fixed-amount incentive (hereinafter referred to as the “Incentive”) and has therefore prescribed these Guidelines.

II. The competent authority of these Guidelines is the Ministry. Its functions are as follows:
(1) The formulation, amendment, and interpretation of these Guidelines.
(2) Coordination and supervision under these Guidelines, and control and adjustment of the budgeted funds.
(3) Other matters to be handled pursuant to these Guidelines.

III. The implementing authority of these Guidelines is the Bureau of Labor Insurance, Ministry of Labor (hereinafter referred to as the “BLI”). Its functions are as follows:
(1) Publicity, review, disbursement, and handling of appeals in relation to the Incentive.
(2) Planning and establishment of the information operation system.
(3) Statistics and analysis related to the Incentive.
(4) Other matters to be handled pursuant to these Guidelines.

IV. The applicable entities of these Guidelines are employers employing fewer than thirty workers. However, public schools, government agencies (institutions), and state-owned enterprise institutions are excluded.
For the calculation of the number of workers employed under the preceding paragraph, the number of persons participating in employment insurance as recorded in the BLI operating system as of the last day of the month in which the BLI calculates the insurance premium for the month of the start date of the employed worker’s application of parental leave without pay for raising children for raising children shall prevail.

V. An employer may claim the Incentive only after the employed worker has completed taking of parental leave without pay for raising children in units of days pursuant to Subparagraph 2, Paragraph 3 of Article 2 of the Regulations for Implementing Parental Leave Without Pay for Raising Children.

VI. The standards and method for disbursement of the Incentive are as follows:
(1) Based on the number of workers applying for parental leave without pay for raising children in units of days, New Taiwan Dollars 1,000 per worker per day shall be disbursed.
(2) The aggregate total for each child shall be limited to thirty days.

VII. Where an employer satisfies all of the following conditions, the BLI shall directly remit the Incentive:
(1) During the period of parental leave without pay for raising children, the employer’s employed worker has received parental leave without pay for raising children pursuant to the Employment Insurance Act (hereinafter referred to as the “Parental Leave Allowance”), or has continued participation in labor insurance and employment insurance (hereinafter referred to as “Continued Coverage During Parental Leave”).
(2) By the fifteenth day of the remittance month prescribed in Paragraph 2, the employer has registered the financial institution or post office account information via the online system established by the BLI; the same shall apply in the event of any subsequent change.
After completion of the annual government budget review and approval process, the BLI shall, on a quarterly basis, conduct a comparison after completing calculation of the insurance premium for the month of the start date of the employed worker’s application for parental leave without pay for raising children, and shall remit the Incentive by the end of the following month.
Where the employed worker begins to receive the Parental Leave Allowance or completes the procedures for Continued Coverage During Parental Leave only after the remittance month under the preceding paragraph, the BLI may, for the “start date of the employed worker’s application for parental leave without pay for raising children” as referred to in the preceding paragraph, substitute the date on which the Parental Leave Allowance is received or the date on which the procedures for Continued Coverage During Parental Leave are completed, and shall remit the Incentive according to the prescribed schedule.
Where an employer provides or changes account information only after the deadline prescribed in Subparagraph 2 of Paragraph 1, the BLI shall disburse the Incentive in the next remittance month.
Where an employer fails to provide account information by the deadline for the remittance month under Paragraph 2, or where remittance cannot be made due to changes to the account information, the BLI shall notify the employer by the end of the month following the deadline for the remittance month.

VIII. Where an employer does not satisfy the circumstances under which the BLI directly remits the Incentive as set out in the preceding paragraph, the employer may, after the employed worker has completed taking parental leave without pay for raising children, submit an application to the BLI for the Incentive together with the following documents and information:
(1) Application form.
(2) A photocopy of the cover page of the passbook of a domestic financial institution or post office account under the employer’s name.
Where the documents and information required to be submitted by the employer under the preceding paragraph are incomplete, and the employer fails to make supplements or corrections within the prescribed time limit after being notified by the BLI, the application shall not be accepted.
The employer shall, in the principle of good faith, be responsible for the authenticity of the contents of the documents and information submitted. Where any falsehood is found, the employer shall bear the relevant liabilities.
For an employer applying for the Incentive pursuant to Paragraph 1, the remittance schedule shall be handled in accordance with Paragraph 2 of the preceding point. The “start date of the employed worker’s application for parental leave without pay for raising children” as referred to therein shall be substituted by the date on which the employer files the application, and remittance shall be made according to the prescribed schedule.

IX. An employer claiming the Incentive pursuant to the preceding two points shall complete the application procedures no later than the end of April of the following year after the start date of the employed worker’s application for parental leave without pay for raising children. Where the application is filed after the deadline, the BLI shall not disburse the Incentive.

X. Where necessary for the handling of the Incentive, the BLI may assign personnel to verify relevant information, and the employer, the employed worker, and other relevant persons shall not evade, obstruct, or refuse such verification.

XI. In any of the following circumstances, the BLI shall not disburse the Incentive; where the Incentive has already been disbursed, it shall, after being revoked or annulled, be ordered to be returned within a prescribed time limit by a written administrative disposition:
(1) Fraudulent claim or overpayment.
(2) Evasion, obstruction, or refusal of verification.
(3) Other violations of these Guidelines.

XII. The funds required for these Guidelines shall be appropriated from the government budget, and shall be disbursed after completion of the budget review and approval process for fiscal year 2026; for subsequent fiscal years, the matter shall be handled in accordance with the relevant provisions of the Budget Act.