This Regulation is established in accordance with Paragraph 3, Article 42 of the People with Disabilities Rights Protection Act (hereinafter referred to as “the Act”).

The competent authorities referred to in this Regulation are: The Ministry of Labor at the central level; municipal governments at the municipal level; and county (city) governments at the county (city) level.

The recipients of subsidies under this Regulation are as follows:
1. Sheltered workshops that are permitted to be established in accordance with the Regulation for Establishment, Management and Subsidies of Sheltered Workshops for People with Disabilities.
2. Institutions, organizations, and schools entrusted by the government to provide sheltered employment services in accordance with the provisions of Paragraph 4, Article 35 of the Act (hereinafter referred to as the “entrusted organizations”).

Any sheltered workshop or entrusted organization applying for subsidies shall, after paying compensation to disabled employees suffering from occupational accident(s) in sheltered employment, submit the following documents to the local competent authority within six months of such payment:
1. Application form.
2. A copy of the permit for the establishment of a sheltered workshop, or a copy of other relevant documents such as the government contract of entrustment.
3. Proof of the insured salary for the Occupational Accident Insurance of worker(s) suffering from occupational accident.
4. Proof of wage payment(s) of the worker(s) suffering from occupational accident.
5. Proof of payment of compensation for occupational accidents to the disabled employees in sheltered employment.
6. Proof of payment for Occupational Accident Compensation to the disabled employees in sheltered employment by the Bureau of Labor Insurance, Ministry of Labor.
7. Other supporting documents designated by the local competent authorities.

Subsidies under this Regulation shall be limited to compensations for wage, permanent disability, and death as stipulated in the Labor Standards Act, Article 59.

When a sheltered worker's salary is lower than the basic wage, the competent authority of the municipal or county (city) government shall subsidize the compensation for occupational accidents, amounting to the difference between the wage, permanent disability, and death compensations paid by the sheltered workshop or entrusted organization and the insurance benefits for the occupational accident(s).
The occupational accident compensation for original wages paid for a single occupational injury shall be subsidized for a maximum of two years.

The competent authority of a municipal or county (city) government may form a review team to determine the subsidy for occupational accident compensation.

Sheltered workshops and entrusted organizations shall not be subsidized under any of the following circumstances.
1. The application documents do not meet the requirements and are not corrected within the time limit.
2. False or invalid documents are provided.
3. Failure to insure the labor insurance and the labor occupational accident insurance for employees who had occupational accident(s) in accordance with the law.
4. Violation of the labor protection laws and regulations with significant consequences.

If any of the circumstances mentioned in the preceding Article applies to the sheltered workshop or the entrusted organization, the competent authority may recover the subsidized expenses.

If a sheltered workshop or an entrusted organization receives a subsidy, then the request for funds, the receipt and expenditure, the settlement of accounts, and the write-off of funds shall be handled in accordance with the provisions of the relevant accounting laws and regulations.

The sources of funds required by this Regulation are as follows.
1. The exclusive Employment Fund established for people with disabilities.
2. The municipal or county (city) government budget.
3. Other income.
The central competent authority may provide subsidies to municipal and county (city) governments depending on their financial status.

This Regulation shall come into effect upon the date of promulgation.
The revised provisions of this Regulation promulgated on April 29, 2022 shall come into force on May 1, 2022.