The competent authorities of individual levels in charge of labor shall, according to the willingness of people with disabilities to work and the evaluation of their capacities and needs conducted by the occupational reconstruction case managers, set up appropriate individualized occupational reconstruction service programs and consolidate relevant resources to provide occupational reconstruction services by themselves or by designated civic organizations if necessary.
The occupational reconstruction referred to in the preceding paragraph means occupational reconstruction case management service, occupational guidance assessment, occupational training, employment services, occupation redesign, entrepreneur guidance, etc.
The occupational reconstruction service referred to in the preceding paragraph may be applied for by people with disabilities or their guardians to the competent authorities at all levels in charge of labor.

The competent authorities of individual levels in charge of labor shall, for people with disabilities not independently competitive in employment market, according to their abilities／capabilities and willingness to work, provide supportive and individualized employment services, such as sheltering employment services, occupational training, and other assistance to the work.
The competent authorities of individual levels in charge of labor shall provide sheltering employment services, in accordance with the result of occupational guidance assessment, for people with disabilities who have willingness but not independently competitive, mandatory for long-term employment supports to enter the competitive employment market.

To provide the occupational training, employment services in Paragraph 2 of Article 33 and sheltering employment services in the preceding Article mentioned above, the municipal and county (city) competent authorities in charge of labor shall promote to establish the following welfare agencies／organizations／institutions for people with disabil ities:
1. Occupational training agency／organization／institution;
2. Employment service agency／organization／institution;
3. Sheltered workshop;
The above agencies／organizations／institutions can be established separately or together. If, for the conducting of its affairs, the established body needs to use a specific piece of public land, with the approval of the competent authority managing the particular piece of public land, the established body shall use it uncompensated.
The occupational training agencies／organizations／institutions, employment service agencies／organizations／institutions, and sheltered workshops of private sectors mentioned in Paragraph 1 shall, after applying and getting the permits of the municipal and county (city) competent authorities in charge of labor, provide services
to people with disabilities, The agencies／organizations／institutions are not allowed to provide the related services without the permits of governments, but the agencies／organizations／institutions, associations or schools established under authority／commission of governments by law are free from this limitation.
Regulations on permit and preparation of establishment, rewarding, and inspection as well as the standards of the facilities／installations, deployment of staffing, related qualifications, nurturing, and subsidizations shall be prescribed by the central competent authorities in charge of labor.

The competent authorities of individual levels in charge of labor shall coordinate with the individual competent authorities in charge of specific business and consolidate relevant resources to assist the sheltered workshops with the following:
1. Operating and financial management;
2. Market information, product promotion, and improvement and consultation of production technology;
3. On-the-job training for employees; and Other necessary assistance.

The competent authorities of individual levels in charge of labor shall propose plans and establish by themselves or consolidate the resources of the private sectors to establish occupational guidance assessment, occupation redesign and entrepreneur counseling mentioned in Paragraph 2 of Article 33.
Regulations on the implementation, qualification of professionals and subsidizations referred to in the preceding paragraph shall be prescribed by the central competent authorities in charge of labor.

Any given government department (agency／organization) of individual levels, public school, or public business agency／organization／institution whose total number of employees is no less than 34 shall employ people with disabilities with capability to work and the number of employees with disabilities shall be no less than 3 percent of the total number of the employees.
Any given private school, association, or private business agency ／organization／institution whose total number of employees is no less than 67 shall employ people with disabilities with capability to work and the number of employees with disabilities shall be no less than 1 percent of the total number of the employees, and no less than
1 person.
Where the government department (agency／organization), public or private school, association or business agency／organization／institution referred to in the two paragraphs above, with the obligation to employ people with disabilities, their numbers of total employees and employees with disabilities are based on those listed
for labor insurance and government employee (civil servant／public official) insurance on every first day of a month. The personnel quota of the obligatory agency／organization／institution referred to in the preceding paragraph, which is determined to be frozen or no replacement is thus exclusive from the total number of employees.
Employees in the paragraph mentioned above who do not receive monthly payment in accordance with basic wage in the Labor Standard Law are not counted as employees with disabilities and total employees. But those employees with disabilities who work for part time and receive payment no less than half of the basic wage can be counted in pairs as employees with disabilities and total employees.
People with disabilities who work under sheltering employment in the sheltering employment service agency／organization／institution are not included as employees with disabilities and total employees. Whereas a department or agency／organization／institution employs a person with severe disabilities in accordance with the preceding Paragraph 1 and 2, the person shall be calculated as two.
The guidelines for calculating the total number of the obligatory employees with disabilities of police administrations, fire departments, customs affairs, national defense and legal affairs shall be prescribed otherwise in the Enforcement Rules for this Act.
Agencies that are not included in the calculation range of fixed total employee number as prescribed in the previous paragraph, their job vacancies should be analyzed and completed within three years.
The criteria and procedures for the analysis in the previous paragraph shall be prescribed by the central competent authorities in charge of labor affairs.

If an enterprise establishes a subsidiary enterprise in accordance with the Company Act, when the number of employees with disabilities has reached over 20% of the total employees, it is allowed to calculate the fixed employee number mentioned in the paragraph above.
An enterprise shall be encouraged and guided when it invests a certain amount of money to the subsidiary companies or employs a certain number of people with disabilities following the rules in above paragraph.
The investment amount in the above paragraph, the number of employees with disabilities, incentives and guidance, and the applicable conditions for the combined calculation in the first paragraph shall be prescribed by the central competent authorities of individual purposes with the participation from the central competent authorities in charge of labor affairs.

To employ people with disabilities, the government departments (agencies／organizations) of individual levels, public schools, and public business agencies／organizations／institutions shall request Examination Yuan to arrange special examination for people with disabilities and remove the unreasonable restrictions on the grade of anthropological status requirement to people with disabilities occurred
in the examinations for government employees (civil servants／public officials).

The departments (agency／organization) that employ people with disabilities shall abide by the principle of “same pay for same work” and treat them without any discrimination. The wages for people with disabilities working in normal work time shall be no less than the basic wage.
The wages of people with disabilities under sheltering employment may be calculated according to their productivity. If the productivity is not sufficient, the wages may be reasonably reduced; the wages are to be discussed by both the employers and the sheltering employees, and reported to the municipal and county (city) competent authorities in charge of labor.

People with disabilities qualified for sheltering employment in occupational guidance assessment are provided with jobs by the(units)(agencies／organizations／institutions) capable of providing sheltering employment services. Both sides shall sign a written contract under mutual understanding (on the rights, interests and duties, obligations).
When people with disabilities accept sheltering employment but are appraised (ascertained／verified) in the occupational guidance assessment of Article 34 unfitting for the sheltering employment, the sheltering employment service agencies／organizations／institutions shall, according to the factual need of people with disabilities, provide transition service, and may not pay Severance Payment.

The employers shall provide labor insurance, national health insurance and other social insurances pursuant to the related labor laws and regulations, to ensure the rights and interests of people with disabilities during their supportive and sheltering employment.
The standard of people with disabilities occupational disaster compensation salaries of sheltering employment in sheltering workshops shall be no less than basic wages.
After the payment is made of to the sheltered employees with occupational disaster compensation, the sheltered workshops may apply for compensatory subsidies to the municipal and county (city) competent authorities of individual levels in charge of labor.
Regulations on the qualification conditions, terms, amounts, ratios and implementation shall be prescribed by the central competent authorities in charge of labor.

The municipal and county (city) competent authorities in charge of labor shall open an exclusive account of employment fund for people with disabilities in order to promote the disabled employment.
Regulations on the receipts and disbursements or transactions and implementation shall be prescribed by the municipal and county (city) competent authorities in charge of labor.
The agencies／organizations／institutions which do not employ sufficient number of people with disabilities mentioned in Paragraph 1 and 2 of Article 38, shall periodically pay the difference subsidies to the Disabled Employment Funds. The amount is based on the difference in number of employed multiplied by the monthly basic wage.
The Disabled Employment Funds under the municipal and county (city) competent authorities in charge of labor shall submit 30% of the difference subsidies of previous year to Employment Security Fund under the central competent authorities in charge of labor for the overall allocation and distribution. Regulations on this submitting and
the allocation and distribution shall be prescribed by the central competent authorities in charge of labor.

The Disabled Employment Fund shall be utilized as follows:
1. Subsidize the agencies／organizations／institutions which need to purchase, re-equip／re-install, fix instruments & materials and facilities／installations and other charges by employing (the sufficient number of) people with disabilities;
2. Issue grants to the private agencies／organizations／institutions over-employing people with disabilities;
3. Implement other related affairs／issues to promote the employment rights and interests of people with disabilities.
The amount of the grants mentioned in the above Clause 2 shall be based on the upper limit of over-number of difference multiplied by 50% of monthly basic wage.

The competent authorities of individual levels in charge of labor shall encourage the departments (agencies／organizations) that perform excellently in employing people with disabilities.
Regulations on the encouragement referred to in the preceding paragraph shall be prescribed by the central competent authority in charge of labor.

Anyone other than the seeing (visual acuity functions) disabled may not be engaged in massage industry.
To assist people with seeing (visual acuity functions) disability to take the massage and physiotherapy massage practices, the competent authorities of individual levels in charge of labor affairs should actively integrate private resources, guide and improve their professional skills and management abilities, and grant subsidies for the practices their operate.
The targets of guidance and subsidies, methods, and other rules that should be followed shall be prescribed by the central competent authorities in charge of labor affairs.
A medical care institute is allowed to employ people with seeing (visual acuity functions) disability to engage in non-medical massage in specific places.
Medical care institutes, stations, airports, park operators, and government agencies (institutes) are not allowed to provide places for people without seeing (visual acuity functions) disability to engage in massage or physiotherapy massage services. The above mentioned institutes, stations, airports, operators, and agencies providing places to people with seeing (visual acuity functions) disability to engage in massage or physiotherapy massage practices should be treated with preference.
The first paragraph will be invalid on October 31, 2011.

When a government agency (institute) and a state-run business pro-actively or delegate others to attend to consulting telephone information service and the number of such employee is over ten, the number of employed people with seeing (visual acuity functions) disability should be more than 1/10 of the total telephone answerer unless regulated otherwise by other regulations. However, if the nature of the job needs specialized knowledge or it is difficult to employee such people, they should report to the municipal, county (city) competent authorities in charge of labor affairs where the telephone service is located for agreement before they are exempted from such laws.
However, if the proviso in above paragraph happens, when the agencies who attend to the service by themselves or delegate the service to others are the same as the municipal, county (city) competent authorities in charge of labor affairs where the telephone answering service is located, they should report to the central competent authorities for agreement.

In order to deal with premature／accelerated ageing among people with disabilities, the central competent authorities in charge of labor shall establish the mechanism of early retirement for employees with disabilities to ensure their life quality after they leave worksites.