Sexual harassment referred to in the Act shall mean one of the following two circumstances:
1. In the course of an employee executing his or her duties, any one makes a sexual request, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination, causes him or her a hostile, intimidating and offensive working environment leading to infringe on or interfere with his or her personal dignity, physical liberty or affects his or her job performance.
2. An employer explicitly or implicitly makes a sexual request toward an employee or an applicant, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination as an exchange for the establishment, continuance, modification of a labor contract or as a condition to his or her placement, assignment, compensation, evaluation, promotion, demotion, award and discipline.
Abuse of power sexual harassment referred to in the Act is the use of one's authority or opportunities to engage in sexual harassment toward individuals under one's command, supervision, or in a professional relationship arising from employment, job seeking, or job execution.
The provisions of the Act shall apply under any of the following circumstances:
1. An employee experiences persistent sexual harassment from the same individual within their employing entity during non-working hours.
2. An employee experiences persistent sexual harassment during non-working hours from the same individual within a different employing entity with which they share collaborative work or business relations.
3. An employee experiences sexual harassment during non-working hours from the highest-ranking official or employer.
The determination of sexual harassment in the preceding three Paragraphs shall be based on the background of the incident, work environment, relationship between the parties, the actor’s testimony and conduct, and the counterpart’s perception, taking into account specific facts in each case.
The central competent authority shall establish a gender equality talent database, compile data on various aspects of sexual harassment prevention, and conduct statistical analysis and management.
The provisions of Article 13, Article 13-1, Article 27 to Article 30, and Article 36 to Article 38-1 shall also apply to sexual assault crimes.
In Subparagraph 1 of Paragraph 1, which pertains to acts committed by unidentified individuals in public places or places accessible to the public, the investigations, mediations, and penalties related to sexual harassment incidents shall apply provisions of the Sexual Harassment Prevention Act.
Highest-ranking official referred to in the Act refers to the following individuals:
1. The head of a government agency or institution, school principal, top-ranking officers such as Colonel and above in military organizations and units, chairperson of administrative juristic persons, chairperson of state-owned enterprise organizations, or individuals holding equivalent positions.
2. The legal representative of a legal person, partnership, non-legal person group, and other organizations with representatives or managers, or individuals holding equivalent positions.

Employers shall take appropriate measures to prevent sexual harassment and shall proceed in accordance with the following provisions:
1. Employers with ten or more but fewer than thirty employees shall establish a complaint channel and publicly display it in the workplace.
2. Employers hiring over thirty employees, measures for preventing, correcting sexual harassment, related complaint procedures and disciplinary policy shall be established.
When an employer becomes aware of a situation involving sexual harassment, they shall take immediate and effective corrective and remedial measures as follows. If the victim and the actor belong to different employing entities but have collaborative work or business relations, the actor's employer shall also follow these measures:
1. When an employer becomes aware of sexual harassment due to a complaint from the victim:
(1) Take measures to prevent the recurrence of harassment against the complainant.
(2) Provide or refer the complainant to counseling, medical or psychological counseling, social welfare resources, and other necessary services.
(3) Investigate the sexual harassment incident.
(4) Administer appropriate disciplinary action or disposition.
2. When an employer becomes aware of a sexual harassment incident not resulting from the circumstances in the preceding Subparagraph:
(1) Clarify the relevant facts as necessary.
(2) Assist the victim in filing a complaint according to their wishes.
(3) Make reasonable adjustments to work content or the workplace.
(4) Provide or refer the victim, as desired, to counseling, medical or psychological counseling, social welfare resources, and other necessary services.
Employers, when verifying sexual harassment incidents, shall uphold the principles of objectivity, fairness, and professionalism. They shall provide the involved parties with the opportunity for a full statement and a chance to defend themselves. When necessary to interview the parties, repetitive questioning shall be avoided. If there is an internal complaint-handling unit established in accordance with regulations, the personnel within that unit shall include professionals with gender awareness.
When an employer receives a complaint from the victim, they shall notify the local competent authority. In cases where, after investigation, it is determined to be a sexual harassment case, the results of the handling shall also be communicated to the local competent authority.
Local competent authorities shall plan and integrate relevant resources for victims to utilize, and assist employers in implementing the measures specified in each Subparagraph of Paragraph 2. The central competent authority may provide financial support based on the actual financial conditions of local competent authorities.
The preventive measures taken by employers according to Paragraph 1 shall include information on patterns of sexual harassment, preventive principles, education and training, complaint channels, complaint investigation procedures, criteria and composition for establishing a complaint-handling unit, disciplinary measures, and other relevant measures. The criteria shall be determined by the central competent authority.

When the accused party of sexual harassment holds a position of authority, and the circumstances are severe, and it is necessary to temporarily suspend or adjust the duties of the accused party during the investigation, the employer may temporarily suspend or adjust the duties of the accused party. If, after the investigation, it is determined that the accusation was not sexual harassment, the salary for the period of suspension shall be retroactively paid.
In cases where, following an investigation by the employer or the local competent authority, the incident is determined to be sexual harassment and the circumstances are severe, the employer may terminate the employment contract without prior notice within thirty days from the date they become aware of the investigation results.