If an employer carried out job accommodation or provided assistive occupational devices according to Paragraph One of Article 19 of these regulations, it may apply to the central competent authority for counseling service or subsidies.
The amount of subsidy in the preceding paragraph shall be determined by the number of applicants. The subsidy for each person each year may not exceed One Hundred Thousand New Taiwan Dollars (NT$100,000); however, such limitation may not apply if the component authority approves in advance after it evaluates and determines the case of special needs.

The counseling or subsidized items of job accommodation or provision of assistive occupational devices set forth in the preceding article are as follows:
1. Provision of assistive occupational devices: assistive devices which are intended to help eliminate work obstacles of the middle-aged persons and elderly persons so as to maintain, improve and enhance their employability;
2. Improvement of work equipment or machinery: improvement made to the work equipment or machinery in order to improve the work efficiency of middle-aged persons and elderly persons so as to increase their productivity;
3. Improvement of workplace environment: improvement made to the workplace environment so as to create employment stability for middle-aged persons and elderly persons;
4. Improvement of working conditions: provision of necessary work-related assistance for middle-aged persons and elderly persons to improve their work conditions; and
5. Adjustment of work methods: through analysis and training, arrangement of suitable work is made for middle-aged persons and elderly persons according to their characteristics.
If any of the preceding paragraph is defined as the employer’s duty or responsibility according to the Occupational Safety and Health Act, no subsidy shall be granted.

An employer filing application for job accommodation or provision of assistive occupational devices according to Article 11 shall submit the following documents and information to the competent authority for review:
1. Application form;
2. Photocopy of the registration certificate which shows that the employer is established according to the law;
3. Photocopies of certificate of labor insurance coverage, labor occupational accident insurance coverage or employment certificate; and
4. Any other document or information required by the central competent authority.
If the documents and information specified in the preceding paragraph are not fully submitted, the omitted documents or information shall be completed by the stipulated deadline notified by the competent authority. If the said documents and information are still not submitted by the deadline, its application shall be rejected.

If the competent authority receives an application for subsidy for job accommodation or assistive occupational devices, it may invite experts and academics to visit, inspect the site and provide counseling service and may also hold review committee to review the application cases in order to evaluate the actual needs, necessity, feasibility, budget rationality and potential to remove work obstacles.

An employer applying for the subsidy according to Article 13 shall submit the following documents and information within 30 days after the subsidized item has been fully implemented in order to apply to the competent authority for disbursement and expenditure verification:
1. Photocopy of approval letter;
2. Receipt;
3. Performance report;
4. Accounting report or list of revenues and expenditures; and
5. Invoices or receipts, else of expenditures.
If the documents and information set forth in the preceding paragraph are not fully submitted, the employer shall complete the omitted documents or information by the stipulated deadline notified by the competent authority. If the said documents or information are not completed by the deadline, the application shall be rejected.

In the event that a subsidized assistive occupational device has any of the following situations and the position using the said subsidized device has become vacant within two years after the subsidy was received and no middle-aged person or elderly person is employed to use the device, the employer shall report to the competent authority to take back possession of the assistive devise:
1. The device is fully subsidized and can be used repeatedly;
2. The service life of the device has not yet expired; or
3. The device shall be taken back after the evaluation according to Article 14.
The service life set forth in Subparagraph Two of the preceding paragraph shall be determined according to the following order:
1. If the device is listed in the subsidy for assistive device for the disabled reference table of the Ministry of Health and Welfare, the service life specified in the reference table shall apply
2. The service life specified in the Standards of Classification for Properties published by the Directorate General of Budget, Accounting and Statistics of the Executive Yuan.
3. If the device does not fall into the preceding two categories, the service life shall be two years.