The Act is enacted to protect gender equality in the workplace, implement thoroughly the constitutional mandate of eliminating gender discrimination, and promote the spirit of substantial gender equality.
Incidents of workplace sexual harassment, except for campus sexual harassment cases regulated by the Gender Equity Education Act, shall be handled in accordance with the provisions of the Act.

Competent authorities at all levels shall establish Gender Equality in Employment Committees to handle deliberation, consultation, and promotion of gender equality in employment matters.
The Gender Equality in Employment Committee mentioned in the preceding Paragraph shall consist of five to eleven members with a term of two years, appointed from individuals possessing relevant knowledge and expertise in labor affairs, gender issues, or legal professionals. Among these members, two shall be recommended by labor organizations, and two by gender organizations. The number of female members shall account for more than half of the total committee members, and government agency representatives shall not exceed one-third of the total committee members.
The organization, meetings, and other related matters of the Gender Equality in Employment Committee as mentioned in the previous two Paragraphs shall be determined separately by competent authorities at various levels.
If local government agencies have established Employment Discrimination Review Committees, the Gender Equality in Employment Committee mentioned in Paragraph 1 may be combined with such committee, while still adhering to the composition requirements specified in Paragraph 2.

The scope of labor inspection of the competent authorities shall include the items for prohibition of gender or sexual orientation discrimination, prevention and correction of sexual harassment, measures for promoting equality in employment of the Act.

Sexual harassment referred to in the Act shall mean one of the following two circumstances:
1. In the course of an employee executing his or her duties, any one makes a sexual request, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination, causes him or her a hostile, intimidating and offensive working environment leading to infringe on or interfere with his or her personal dignity, physical liberty or affects his or her job performance.
2. An employer explicitly or implicitly makes a sexual request toward an employee or an applicant, uses verbal or physical conduct of a sexual nature or with an intent of gender discrimination as an exchange for the establishment, continuance, modification of a labor contract or as a condition to his or her placement, assignment, compensation, evaluation, promotion, demotion, award and discipline.
Abuse of power sexual harassment referred to in the Act is the use of one's authority or opportunities to engage in sexual harassment toward individuals under one's command, supervision, or in a professional relationship arising from employment, job seeking, or job execution.
The provisions of the Act shall apply under any of the following circumstances:
1. An employee experiences persistent sexual harassment from the same individual within their employing entity during non-working hours.
2. An employee experiences persistent sexual harassment during non-working hours from the same individual within a different employing entity with which they share collaborative work or business relations.
3. An employee experiences sexual harassment during non-working hours from the highest-ranking official or employer.
The determination of sexual harassment in the preceding three Paragraphs shall be based on the background of the incident, work environment, relationship between the parties, the actor’s testimony and conduct, and the counterpart’s perception, taking into account specific facts in each case.
The central competent authority shall establish a gender equality talent database, compile data on various aspects of sexual harassment prevention, and conduct statistical analysis and management.
The provisions of Article 13, Article 13-1, Article 27 to Article 30, and Article 36 to Article 38-1 shall also apply to sexual assault crimes.
In Subparagraph 1 of Paragraph 1, which pertains to acts committed by unidentified individuals in public places or places accessible to the public, the investigations, mediations, and penalties related to sexual harassment incidents shall apply provisions of the Sexual Harassment Prevention Act.
Highest-ranking official referred to in the Act refers to the following individuals:
1. The head of a government agency or institution, school principal, top-ranking officers such as Colonel and above in military organizations and units, chairperson of administrative juristic persons, chairperson of state-owned enterprise organizations, or individuals holding equivalent positions.
2. The legal representative of a legal person, partnership, non-legal person group, and other organizations with representatives or managers, or individuals holding equivalent positions.