The Employer may employ the labor at the age of sixty-five or more by the employment agreement with fixed duration.

The Employer may provide relevant assistance and measures regarding the preparation, adjustment and re-employment for retirement to the Senior and Middle-Aged Persons employed by the Employer in the year previous to the year in which the forced retirement may be initiated pursuant to subparagraph 1 of paragraph 1 of Article 54 of the Labor Standards Act.
With respect to the matters carried out by the Employer according to the preceding paragraph, the central competent authority may provide subsidization.

If the Employer employs the Elders who have been retired pursuant to laws to pass down their professional skills and experience, the central competent authority may provide subsidization.

The qualifications and conditions, items, methods, period, termination, funding sources and other relevant matters regarding the application for the subsidization specified in the preceding two Articles shall be determined by the central competent authority.

To provide relevant information regarding the retired Senior and Middle-Aged Persons and the Elders available for inquiry and improve the re-utilization of retired human resources, the central competent authority shall establish the database of retired talents and update it periodically.
The use of the database of retired talents shall comply with the Personal Information Protection Act.