The Act is primarily enacted to implement decent work, enhance the labor participation of the Senior and Middle-Aged Persons, promote the Re-Employment of the Elders, protect economic security, encourage the cooperation between generations and the inheritance of experience, protect the employment rights and interests of the Senior and Middle-Aged Persons and the Elders, construct a friendly employment environment and improve the utilization of human resources.
The matters regarding the employment of the Senior and Middle-Aged Persons and the Elders shall be governed by the Act; matters not specified in the Act shall be governed by the Labor Standards Act, Act of Gender Equality in Employment, Employment Service Act, Occupational Safety and Health Act, Employment Insurance Act, Vocational Training Act and other relevant laws.

The competent authority specified in the Act shall be the Ministry of Labor at the central government level, the municipal city governments at the municipal level, and the county (city) governments at the county (city) level.

The terms used in the Act are defined as follows:
1.“Senior and Middle-Aged Persons”: means the persons at the age of forty-five to sixty-five.
2.“Elders”: means the persons at the age over sixty-five.
3.“Employee”: means the person employed by the Employer to work with salary.
4.“Job Applicant”: means the person applying for job to the Employer.
5.“Employer”: means the person or the public or private institution or agency employing the Employee. The person exercising the right of management on behalf of the Employer or handling the matters relating to the Employee on behalf of the Employer shall be deemed the Employer.

The Act applies to any of the following persons fully reaching forty-five years old:
1.The citizens of the Republic of China.
2.The foreigners, people of the mainland China area, residents of Hong Kong or Macao who have been permitted to stay in the Taiwan area and have marriage with the citizens with registered household in the territory of the Republic of China.
3.The foreigners, people of the mainland China area, residents of Hong Kong or Macao specified in the preceding sub-paragraph who are still permitted to stay in the Taiwan area for work pursuant to laws and regulations, even though divorced with their spouses or his/her spouses are deceased.

The Employer shall assist in enhancing professional knowledge and ability, adjusting position or improving working facilities, and providing a friendly employment environment according to the needs of the Senior and Middle-Aged Persons and the Elders employed by the Employer.

In order to promote the employment of the Senior and Middle-Aged Persons and the Elders, the central competent authority shall collect the information relating to the employment status of the Senior and Middle-Aged Persons and the Elders, carry out the investigation or research relating to the evaluation on the service of supply and demand, workplace health, occupational disaster, etc., and further conduct the gender analysis. The result of such investigation and research shall be publicized periodically.

The central competent authority shall consult the central competent authorities in charge of relevant businesses and the local competent authorities to make the plans for the employment of the Senior and Middle-Aged Persons and the Elders at least every three years.
The local competent authorities shall promote the employment of the Senior and Middle-Aged Persons and the Elders by connecting to the industry characteristics of their jurisdiction according to the employment plans specified in the preceding paragraph.

The competent authority may retain the representatives of the Employees, Employers, scholars, experts and government agencies to review and consult the matters regarding the rights and interests of the employment of the Senior and Middle-Aged Persons and the Elders. The representatives of the Employees, Employers, scholars and experts shall not be less than one-half of the aforementioned representatives retained by the competent authority.
Any single gender, the Senior and Middle-Aged Persons and the Elders shall not be less than one-third of the representatives specified in the preceding paragraph.

To assist in the employment of the Senior and Middle-Aged Persons and the Elders, the competent authority may provide a workplace guidance manual.

To pass down the wisdom and experience of the Senior and Middle-Aged Persons and the Elders and create the harmony between generations, the competent authority shall extend the interactions between generations, and support the Employers to promote the cooperation between generations.

The competent authority shall promote the international interactions and cooperation of the employment of the Senior and Middle-Aged Persons and the Elders.