An employer applying for the subsidy prescribed in Article 21 of the Act shall meet the following requirements:
1. The said employer shall continue to employ the employees who meet the requirement set forth in Subparagraph One of Paragraph One of Article 54 of the Labor Standards Act and the number of such employees shall reach 30% of the total employees who meet the aforementioned requirement. Under special circumstances, as announced by the central competent authority and continues to use these rates, this limitation shall not apply to specific businesses and proportions of employees subject to continuous employment;
2. The employer intends to continue to employ the said employees for more than six months; and
3. The employee’s salary during the period of continuous employment may not be lower than his or her original salary.
The employee referred to in Subparagraph One of the preceding Paragraph may not be the spouse or a relative by blood within the third degree of the employer.

An employer meeting the requirements set forth in the preceding article shall submit the following documents and information to the public employment service agency to apply for the subsidy for continuous employment for the following year within the scope of the total subsidy and during the application period announced by the central competent authority every year, and the application will be sent to the central competent authority for review:
1. Application form;
2. Continuous employment plan;
3. Photocopy of the registration certificate which shows that the employer is established according to the law;
4. Labor insurance certificate or labor occupational accident insurance certificate of the employee who is subject to continuous employment;
5. Certificate of salary of the employee who is subject to continuous employment for the most recent three months; and
6. Any other document or information required by the central competent authority.
The employer shall submit the employment certificate and salary certificate during the period of continuous employment as well as the photocopy of the approval letter issued by the central competent authority to apply to the public employment service agency for the subsidy for continuous employment within 90 days upon the expiry of the six-month period of continuous employment.
An employer having applied for the subsidy in Paragraph One may not apply for any allowance or subsidy which has similar nature with those in these regulations.

If the total days of continuous employment are less than 30 days, it may not be counted; and the subsidy for continuous employment shall be granted according to the period of continuous employment as per the following:
1. If the employee agrees with the employer that he or she will be paid with a monthly salary, the subsidy shall be granted according to the following criteria:
(1) If the period of continuous employment reaches six months, a subsidy of Thirteen Thousand New Taiwan Dollars (NT$13,000) per person per month will be granted from the first month of employment according to the number of such employees. The subsidy for six months will be paid at once.
(2) If the period of continuous employment exceeds six months, a subsidy of Fifteen Thousand New Taiwan Dollars (NT$15,000) per person per month will be granted from the seventh month of employment according to the number of such employees. The subsidy will be paid on quarterly basis and the maximum subsidy period shall be up to 12 months.
2. If the employee agrees with the employer that he or she will be paid other than the method set forth in the preceding subparagraph, the subsidy shall be paid according to the following criteria:
(1) If the period of continuous employment reaches six months, a subsidy of Seventy New Taiwan Dollars (NT$70) per hour per person will be granted from the first month of employment according to the number of such employees. However, the maximum monthly payment is Thirteen Thousand New Taiwan Dollars (NT$13,000). The subsidy for six months will be paid at once.
(2) If the period of continuous employment exceeds six months, a subsidy of Eighty New Taiwan Dollars (NT$80) per hour per person will be granted from the seventh month of employment according to the number of such employees. However, the maximum monthly payment is Fifteen Thousand New Taiwan Dollars (NT$15,000). The subsidy will be paid on quarterly basis and the maximum subsidy period shall be up to12 months.
If the remuneration method between the employer and the employee has changed during the aforementioned subsidy period, the said change shall be reported to the public employment service agency for record and inspection.