If an employer assigns its middle-aged employees or elderly employees to participate in vocational training in view of receiving subsidy from the central competent authority as per Paragraph One of Article 18 of the Act, the training shall be limited to those courses which are open for enrollment and organized by domestic training units.

An employer which assigns according to the previous article its middle-aged employees or elderly employees to participate in vocational training shall submit the following documents and information to the central competent authority for review:
1. Application form;
2. The training plan covering the entire calendar year, which shall contain the potential trainees and the summary statement of the budget estimate;
3. Photocopy of the registration certificate which shows that the employer is established according to the law;
4. Photocopies of the payment slip of the labor insurance premiums and detailed statement for the most recent period;
5. The business tax payment certificate of the most recent period or certificate of no tax violations and tax arrears; and
6. Any other document or information required by the central competent authority.
The employer shall take into consideration the rights of middle-aged employees or elderly employees at all levels so as to ensure workers at the entry level to have the right to receive occupational training.
After the training plan set forth in Subparagraph Two of Paragraph One has been approved, the employer shall record into the subsidy for training to be handled by enterprises information system three days before the scheduled training date and also report the training courses which were carried out in the previous month before the 10th day of each month.
In the event that the employer changes the contents of the training courses, it shall apply to the central competent authority for the change three days before the scheduled training date.
If the documents and information specified in Paragraph One are not fully submitted, the employer shall complete the omitted documents or information before the stipulated deadline notified by the central competent authority. If the said documents and information are still not completed by the deadline, the employer’s application shall be rejected.

If an employer assigns its middle-aged employees or elderly employees to participate in vocational training, it may apply to the central competent authority for the maximum of 70% of the training fees. However, the upper limit of the total subsidies may not exceed the amount separately announced by the central competent authority.

After the training plan submitted by an employer according to Article 5 has been reviewed, approved, and fully implemented, the employer shall submit the following documents and information to the central competent authority to apply for subsidies in the same calendar year:
1. Photocopies of receipts or certificates of payments and cover page of the passbook;
2. Roster of the actual participants;
3. Detailed statement of the implementation of the training plan and related expenditures as well as a performance report;
4. Receipts of expenditures and related itemized statements;
5. Training records; and
6. Any other document or information required by the central competent authority.

The employer shall implement the training according to the approved training plan set forth in Article 5. If the participation rate of a single class is lower than 60% of the expected participants for two consecutive years without justified reason and the number of class with unsatisfactory participation rate also exceeds one third of the approved classes, its application for the following year shall be rejected.

If an employer has any of the following situations when implementing the plan, the course will not be subsidized and all or part of the decision of approval will be revoked:
1. The employer unilaterally changed part of the training plan without consent or the employer failed to carry out the training according to the approved training plan and course schedule;
2. The employer failed to record into the information system three days before the scheduled training date, or report back the training courses before the 10th day of the next month following the date of training; or
3. The course has already received subsidies from another government agency.

If an employer has any of the following situations, the central competent authority shall not subsidize its training expenses. If the original decision on granting subsides was revoked or cancelled, the central competent authority shall order the employer to return the subsidies within the stipulated deadline:
1. The employer did not carry out the training according to the approved training plan and course schedule and also failed to apply for the change within the deadline for more than two times; or
2. The employer applied for the training subsidy without conforming to the expenditure verification schedule.