If an unemployed middle-aged person or an unemployed elderly person who has been unemployed consecutively for more than 30 days and has registered employment request in person with the public employment service agency but the said person could not be referred for a job after employment counseling, the public employment service agency may issue the employment incentive referral card to the said person.
The calculation of the unemployment period in the preceding paragraph shall be back dated to 30 days before the registration of employment request and there is no record showing the unemployed person is covered by the employment insurance, labor insurance or occupational accident insurance during the said period.

If an employer employs a middle-aged person or an elderly person prescribed in the preceding article for 30 consecutive days, the public employment service agency shall grant the employment incentive to the employer.
The employment set forth in the preceding paragraph shall mean that the employer employs the worker with a non-fixed term contract or fixed-term contract for more than one year.

If an employer employed a middle-aged person or an elderly person who was issued with employment incentive referral card, the employer shall submit the following documents and information to the public employment service agency which originally issued the referral card for incentives within 90 days after the said person has been employed for 30 full days:
1. Employment incentive application form;
2. List of the employed persons, salary list which clearly states the employee’s work hours and attendance record;
3. Photocopy of the employee’s identification document or effective resident certificate;
4. Insurance coverage information form of the labor insurance, employment insurance and occupational accident insurance which is used for applying the employment incentive or any other document which is sufficient to show that the employee is insured under the aforementioned insurance; and
5. Any other document or information required by the central competent authority.
The employer in the preceding paragraph may apply to the public employment service agency which originally issued the referral card for incentives within 90 days after the said employee has been employed for every three full months:
In calculating the period of employment set forth in Paragraph One, there shall be 30 days in one month. If the employment period exceeds 20 days but is short of 30 days in the last month of employment, the said period shall be deemed as one full month.

In the event that an employer applies for the employment incentive as per the two preceding articles, the incentive shall be granted according to the following requirements:
1. If an elderly person has agreed with the employer that he or she will be paid for his or her full-time work with a monthly salary： the incentive of Fifteen Thousand New Taiwan Dollars (NTD15,000) per person per month will be disbursed according to the number of such employees.
2. If an elderly person has agreed with the employer on his or her employment terms other than that specified in the preceding subparagraph：the incentive of Eighty New Taiwan Dollars (NTD80) per hour per person will be disbursed according to the number of such employees； however, that the maximum incentive payment is Fifteen Thousand New Taiwan Dollars (NTD15,000) per month.
3. If a middle-aged person has agreed with the employer that he or she will be paid for his or her full-time work with a monthly salary：the incentive of Thirteen Thousand New Taiwan Dollars (NTD13,000) per person per month will be disbursed according to the number of such employees.
4. If a senior and middle-aged person has agreed with the employer on his or her employment terms other than that specified in the preceding subparagraph：the incentive of Seventy New Taiwan Dollars (NTD70) per hour per person will be disbursed according to the number of such employees；however, that the maximum incentive payment is Thirteen Thousand New Taiwan Dollars (NTD13,000) per month.
If the worker requests for leaves pursuant to the Labor Standards Act or the Act of Gender Equality in Employment which causes the employer to pay less salary than the criteria set forth in the preceding paragraph, the employment incentive will be disbursed according to the actual salary received by the worker.
In the event that the same employer employs the same worker, the employment incentives received by the employer according to these regulations and the Implementation Regulations for Employment Promotion with Employment Insurance as well as other subsidies or allowances of the same nature shall be added up. The maximum period upon application for receiving the incentive is 12 months.
In the event that a worker is employed by more than two employers within the same period and meets the requirements set out in Subparagraph Two or Four of Paragraph One, each employer may apply for the incentive. The public employment service agency shall disburse the incentive according to the time of applications submitted by the employers. However, the total monthly incentive shall not exceed the maximum amount specified in Subparagraph Two or Four of Paragraph One.

If an employer employs an unemployed person prescribed in Article 38 and the public employment service agency rejects the disbursement of the incentive or revokes the employment incentive, Paragraph Two of Article 19 of the Implementation Regulations for Employment Promotion with Employment Insurance shall similarly apply.