The benefits from this employment insurance program are divided into the five following categories:
1.Unemployment benefits.
2. Early reemployment incentives.
3. Vocational training living allowances.
4. Parental leave allowances.
5. National Health Insurance premium subsidies for unemployed insured persons and dependants enrolled with the insured person.
The regulations for the targets, conditions, criteria, and duration of subsidization prescribed in Item 5 of the preceding paragraph shall be defined by the central competent authority.

Application for the various benefits in accordance with this Act is subject to the following conditions:
1. Unemployment benefits: The insured person has accumulated at least one year of insurance enrollment within the three years previous to the insured person's involuntary separation from employment and withdrawal from the insurance program while the public employment agency with which the insured person has registered for job placement has failed to find work or arrange vocational training for the insured person within 14 days in spite of the insured person's ability as well as willingness to work .
2. The early reemployment incentive: The insured person meets the criteria for claiming unemployment benefits, finds work before the stipulated period of unemployment benefit claim expires, and has been enrolled in the employment insurance program for at least three months.
3. The vocational training living allowance: The insured person has left work involuntarily, registered with a public employment agency for job placement, and accepted the arrangement of the public employment agency to participate in full-time vocational training.
4. The parental leave allowance: The insured person has accumulated at east one year of insurance enrollment, has children under three years of age, and is on parental leave without pay according to the regulation of the Act of Gender Equality in Employment.
An insured person separated from employment at the termination of his or her fixed-term contract, unable to find employment for over one month, and having been under the said contract for at least six months within the year before employment separation is regarded as having left work involuntarily and the regulations in the preceding paragraph shall apply.
The so-called involuntarily separation from employment prescribed in this Act refers to separation from employment because the insured unit has closed down, relocated, suspended business, dissolved, or filed bankruptcy, or separation from employment due to one of the causes prescribed in Article 11, the proviso of Article 13, Article 14 and Article 20 of the Labor Standards Act.

In order to help unemployed insured persons find work, public employment agencies shall offer employment counseling and make arrangements for job placement or vocational training.
The competent authority or public employment agencies may delegate or commission other agencies (organizations), schools, groups or incorporated institutions to conduct the operations referred to in the preceding paragraph.
The central competent authority is required to appropriate up to ten percent of the total annual employment insurance premiums receivable and the budget balance from over the years to conduct the following:
1. On-job training for the insured.
2. Vocational training, business start-up assistance and other measures for helping unemployed insured persons find work.
3. Employment stability measures for the insured.
4. Incentives for employers hiring unemployed workers.
The targets, job types, qualifications, items, approaches, durations, benefit standards and limitations, budget management and use, as well as other related regulations for the particulars prescribed in the preceding paragraph shall be defined by the central competent authority.
The employment counseling described in Paragraph 1 refers to offering of information and services regarding choice of employment, career change or vocational training, workshops for employment promotion, or counseling from job adaptation specialists.

An insured person who has not accepted job placement from a public employment agency due to one of the following reasons may still apply unemployment benefits:
1. The wages are lower than the unemployment benefits the said insured person may receive.
2. The workplace is over 30 kilometers from the said insure person's home.

An applicant who does not accept career counseling or vocational training from a Public Employment Service Institution for any one of the following reasons may still claim unemployment benefit:
1.He is receiving medical treatment for injury or illness, and can prove he is unfit to attend.
2.He satisfies the Public Employment Service Institution that in order to participate in vocational training, he must move from his current abode.
Pursuant to regulations in any of the items of the preceding paragraph, if the applicant is unable to attend career counseling or vocational training organized by the Public Employment Service Institution, when he applies for unemployment benefit, the Public Employment Service Institution must still arrange a time for payment.

If an insured person commits any of the following, the Public Employment Service Institution shall refuse to accept application for unemployment benefit:
1.He refuses a job placement organized by the Public Employment Service Institution, in violation of regulations in Article 13.
2.He refuses to participate in Public Employment Service Institution arranged career counseling or vocational training, in violation of the regulations in the preceding Article.

The unemployment benefits shall be 60% of an applicant's average insured monthly salary in the six-month period right before employment separation and withdrawal from this insurance program, paid for up to six months.
In the event that the applicant is 45 years old or older when separated from employment and withdrawn from this insurance program or has proof of mental or physical impairment issued by the competent authority, payment of unemployment benefits may be extended to a maximum of nine months.
Considering the unemployment rate and other circumstances in conjunction with the economic downturn or emergencies of various nature, the central competent authority may extend the benefit payment period prescribed in Paragraph 1 to a maximum of nine months, or longer if deemed necessary but no more than twelve months. The extension shall not apply to the regulations in Article 13 and Article 18.
The criteria, targets, conditions, period of implementation, length of extension and other related regulations in regard to the unemployment benefit payment extension described in the preceding paragraph shall be defined by the central competent authority and presented to the Executive Yuan for approval.
People rejoining this insurance program before the end of the unemployment benefit payment period as prescribed in the three preceding paragraphs and involuntarily leaving work again may still apply for unemployment benefits according to regulations. However, the combination of already claimed unemployment benefits as well as the early reemployment incentive received according to Article 18 shall be deducted from further unemployment benefit payments.
The unemployment benefits for people reapplying within two years after receiving unemployment benefits throughout the period prescribed in the four preceding paragraphs shall be no more than half of the normal benefits.
The length of insurance enrollment for people having received unemployment benefits throughout the period prescribed in the five preceding paragraphs shall be calculated anew.

An insured person who while unemployed has other work, which provides a monthly income exceeding the minimum wage, is ineligible for unemployment benefit. If the monthly income does not exceed the minimum wage, he may claim unemployment benefit in addition to the monthly income. If the combined total exceeds 80% of the average monthly insurance salary, the additional amount will be deducted from unemployment benefit. But if the combined amount is less than the minimum wage, no deduction will be made.
A person claiming labor insurance injury and illness benefit, vocational training living allowance, temporary work allowance, or other related employment development awards, may not claim unemployment benefit while receiving the related award.

A person eligible to claim unemployment benefit who finds work before the maximum unemployment benefit claim period has expired, and according to the regulations has participated in the employment insurance program as an insured person for at least three months, should apply to the insurer to claim 50% of unpaid unemployment benefit as a lump sum early reemployment award .

An insured person who involuntarily leaves work, registers at a Public Employment Service Institution to seek employment, and participates in full-time vocational training arranged by the Public Employment Service Institution, may during the training period receive a monthly vocational training living allowance of 60% of the applicant's average monthly salary over the six-month period prior to leaving work and withdrawing from the labor insurance program, for a maximum of six months .
When the applicant receives training, the vocational training establishment should instruct the insurer to pay his vocational training living allowance.

During the period when an insured person involuntarily separated from employment and withdrawn from employment insurance is receiving unemployment benefits or the vocational training living allowance, an extra 10% of the insured person's average insured monthly salary in the six months right before employment separation and withdrawal from this insurance program shall be added as the benefits or allowance for each one of the insured person's dependents. The said extra benefits or allowance shall be given for up to two dependents.
The "dependents" described in the preceding paragraph refers to the insured person's non-working father, mother, spouse, minor children or children with mental or physical impairment.

Parental Leave allowance is counted as 60% of the average monthly insurance salary for the 6 months period before the month the insured person withdraws from the insurance. During the insured person's parental leave with payment period, the allowance is granted every month and the maximum allowance period for each child is 6 months.
For above allowance, if the insured person rears more than two children at the same time, the allowance is only granted to the condition of one child.
In accordance with regulations stipulated in the Family Proceedings Act and The Protection of Children and Youths Welfare and Rights Act, insured persons who undergo joint household living with adopted children prior to official adoptions may apply for Parental Leave Allowance according to Subparagraph 4, Paragraph 1, Article 11 in conjunction with the two preceding paragraphs. However, for reasons which are attributable to the insured person and result in court rulings that deny official adoption, the insured person shall be informed by the insurer to return the amount within a prescribed period of time. If the amount is not returned before the appointed time, the case may be referred to court for compulsory execution.

Unemployment benefit is calculated from the 15th day after registering to seek employment at a Public Employment Service Institution. Vocational training living allowance is calculated from the first day of training.

If the insured establishment deliberately carries out procedures for an ineligible person to join the labor insurance program, the recipient of insurance benefit shall be informed by the insurer to return the amount within a prescribed period of time. If the amount is not returned before the appointed time, the case may be referred to court for compulsory execution.

The rights of an insured person to claim any kind of insurance benefit
must not be assigned to anyone else, used as an offset, distrained, or offered as a security.
By submitting a certificate issued by the insurer, an insured person claiming any insurance benefits pursuant to this Act may open a special account with a designated financial institution for the sole purpose of depositing the insurance benefits.
The funds in the aforementioned special account shall not be used as the target of any mortgage, distrainment, offering of security, or enforcement.

The insurer shall pay insurance benefits to be disbursed according to the Act within 15 days after confirming the legitimacy of the claims. If there is any delay in payment of benefits due to causes attributable to the insurer an interest for the period of delay shall be added when the benefits are paid.

If there is a labor-management dispute between the applicant and former employer due to the applicant leaving work, unemployment benefit may still be claimed.
If the ruling on the preceding paragraph finds the applicant ineligible to claim unemployment benefit, then the applicant must return already claimed unemployment benefit within 15 days of the judgment. If the amount has not been returned by the appointed time, the case may be referred to court for compulsory execution.

A person loses the right to claim an insurance benefit if no action has been taken two years after the day the claim is available.