The Regulations is promulgated according to Paragraph 2 of Article 23 and Paragraph 4 of Article 24 of the Employment Service Act (hereinafter as the Act).

The Regulations is applicable to the following persons:
1. Those who are involuntarily unemployed.
2. Those who are unemployed as listed in Paragraph 1 of Article 24 of the Act.
Persons designated in the preceding paragraph shall have job ability and willingness to work.

Persons designated in Paragraph 1 of Article 2 with the following situations are not applicable to the Regulations:
1.Those who have received pension from the Civil Servants and Teachers Insurance or the old-aged benefit from the Labor Insurance.
2.Those who have received military retirement payment or retirement payment of the public-owned enterprises.
The foresaid persons in conformity with the social aide, low income household, or middle-/low-income household qualification who collect the middle-/low-income elderly living allowance or the physical/mental handicapped living allowance, may be applicable to the Regulations.

The Central Competent Authority may consider such circumstances as domestic economic development, nationals’ unemployment and budget utilization to provide the following employment promotion allowances:
1. Job application transportation allowance.
2. Temporary job allowance.
3. Living allowance for vocational training.
The allowances listed in the preceding Paragraph can be paid through appointed or entrusted public employment service institutions or vocational training units.
The termination of allowances payment referred to in Paragraph 1 shall be publicly announced by the Central Competent Authority.

Persons designated in Paragraph 1 of Article 2 apply for the allowances referred to in Subparagraphs 1 to 3 of Paragraph 1 of Article 4, shall present a copy of both sides of the National Identification Card, a form of consigned agreement for the inquiry of the Labor Insurance records, and the following documents:
1. Persons who financially support families alone: copy of household registration proving documents, such as household certificate of one’s own and the dependent relative(s); copy of certificate of enrollment or document(s) proving the incapability of work of the dependent relative(s) shall be submitted if the relative(s) is aged from fifteen to sixty-five years old.
2. The disabled: copy of the disability card or identification.
3. Indigenous peoples: copy of household registration proving documents, such as the household certificate with remark stating the identity of aboriginal.
4. Persons from medium or low-income families: copy of low-income or near poor households certificate documents.
5. Women seeking re-employment: copy of document(s) proving that the end of the last employment is due to a familial factor.
6. Victims of domestic violence: copy of identity certificate of victim of domestic violence issued by the municipal, county, or city government, copy of protection order, or copy of the pertinent judgment.
7. Rehabilitated ex-convicts: copy of imprisonment certificate or other valid identity certificate.
8. Involuntarily unemployed persons: copy of document proving the involuntary unemployment issued by the group insurance applicant, or by the municipal, county, or city government, or copy of other valid documents proving the mentioned fact.
9. Other documents required by the Central Competent Authority.

After Persons designated in Paragraph 1 of Article 2 have registered employment request in person at the public employment service institutions and the public employment service institutions have offered employment counseling and issued an employment referral card, then they may apply for the transportation allowance for job application under any of the following situations:
1.The distance to the referred workplace is more than thirty kilometers from where the applicant lives.
2.The applicant is from medium or low-income families or a victim of domestic violence.

The person who applies for the allowance prescribed in the preceding article should present the following documents:
1.The documents prescribed in Article 5.
2.Receipt of allowance collection.
3.Other documents required by the Central Competent Authority.

Allowance referred to in Article 6 is limited to NTD 500 each time per person. For persons in special situations may receive the actual amount of expenses on transportation, but never exceeding NTD 1,250 each time.
The aforementioned allowance is limited to four times per year per person.

Those who receive the allowances prescribed in Article 6 shall fill out, within seven days starting from the second day of employment referral, their interview results in referral employment reply card and send it back to public employment service institutions. Those who do not do so after the deadline shall receive no allowance for the rest of the same year.

After the public employment service institutions accept the employment request registration from persons designated in Paragraph 1 of Article 2, and provide employment counseling and employment referral, when any of the following circumstances arise, the public employment service institutions shall assign the applicant to a recruiting unit for a temporary job and shall pay the temporary job allowance:
1.Those cannot be employed by referral within fourteen days after the filing of the employment seeking registration.
2.Those have legitimate reasons not to accept referral job.
The aforementioned legitimate reasons refer to work compensation does not reach 60% of the original insured salary, or the working place is more than thirty kilometers away from where the applicant regularly lives.
The recruiting units referred to in Paragraph 1 are government institutions (institutes) or legally established and registered non-profit organizations, which provide a temporary work plan and being approved by the public employment service institutions. But precluding political organizations and Political party.
The recruiting units shall pay the temporary job allowance, and perform as a taxpayer to deduct the due taxes upon the payment of the allowance.

The recruiting units which apply for the allowance stated in Article 10 shall present the following documents:
1.Work log of the temporary job execution plan and the attendance log of the allowance recipients.
2.List of allowance collection.
3.Temporary job plan execution report.
4.Receipt.
5.Other documents required by the Central Competent Authority.

Allowance payment criterion prescribed in Article 10 is given by hourly minimum wage announced by the central competent authority, and the total of one month does not exceed the monthly basic salary, paid for up to six months。

Recepients of the allowance referred to in Article 10, after public employment service institutitions have provided referral employment, shall fill out, within seven days starting from the second day of employemnt referral, their interview results in referral employment reply card and send it back to public employment service institutions. Those who do so within deadline shall be offered four or eight hours of job-seeking leave with pay on the date of interview.
The job-seeking leave with pay of the previous paragraph is limited to eight hours per week.
Application of absency for persons of Paragraph 1 shall follow the rules of the recruiting units; if the recruiting units do not have rules, the Labor Standards Law and the Workers’Absency Rules shall be followed. The number of absency days and job-seeking leave of Paragraph 1 shall be counted as temporary work period.

Public employment service institutions may implement casual inspection of the execution of the temporary work plan by sending staff to practice on-site supervision.
Shall one of the following situations arise in the recruiting unit, the plan shall be terminated:
1.Avoidance, obstruction or refusal of the supervision and check-up.
2.The recruiting unit which did not follow the temporary work plan referred to in Paragraph 3 of Article 10 or other relevant regulations in execution of the plan fails to make corrections after the deadline in a written notification.
3.Those violate related laws and regulations of labor and employment.
The employment promotion allowance granted to the recruiting unit shall be returned under a written notice issued by the public employment service institution, when the temporary work plan in the unit is terminated; the case will be referred to a branch office of Administrative Enforcement if the unit fails to return allowance before the deadline in the written notice.

Due to the termination of the temporary work plan, the temporary work staff affected by such termination may be assigned to other recruiting units to work on other temporary job assigned by public employment service institutions, and shall receive temporary work allowance.
The period of the job stated in the previous Paragraph shall be counted with the original temporary work period.

Those apply and receive the allowance referred to in Article 10 shall be revoked, abolished, stopped or not paid the temporary work allowance when one of the following situation arises:
1.Those receive the allowance have started working.
2.Those violate the order and regulations of the recruiting units and have being notified by the recruiting units to public employment service institutions to stop such temporary jobs.
3.After the termination of original temporary job, the persons refuse to accept other temporary jobs assigned by public employment service institutions.
4.Those refuse referral employment provided by public employment service institutions.

Recruiting units shall apply for the Labor Insurance 、Labor occupational accident insurance and the National Health Insurance for the persons working in the temporary jobs.

The persons referred to in Subparagraph 2 of Paragraph 1 of Article 2, after providing employment counseling and training referral by public employment service institutions, or being accepted by vocational training institutions, which may be a governmental agency or a training institution consigned by the government, and their vocational training is a full day program in all sorts, then they may receive the living allowance for vocational training.
The so called full day program of vocational training in the preceding Paragraph shall meet the following requirements:
1.The period of training is more than one month.
2.The days of training per week are more than four days.
3.The hours of daily training are more than four hours in daytime.
4.The total training hours are more than one hundred hours per month.

Applying for the allowance referred to in Article 19 shall present the following documents, which shall be submitted to the training institutions within fifteen days after the starting of the training.
1.All the documents referred to in article 5.
2.Allowance application form.
3.Other documents required by the Central Competent Authority.

Allowance referred to in Article 18 will be paid by 60% of the basic salary monthly, with a maximum of six months. If the applicant were a disabled, the maximum period is twelve months.
Allowance referred to in Article 18 will calculate 30 days as one month, and the allowance is released at one month mark or longer; of the odd days exceeding the 30 day count, the allowance is released when reaching 10 days or longer will be processed according to the following rules:
1.The case of over 10 days and 30 training hours will be paid half a month.
2.The case of over 20 days and 60 training hours will be paid one month.

Those collecting the subsidies described in Article 18, when conforming to one of the following circumstances, shall have whose allowances revoked, abolished, suspended, or be forfeited of receiving the occupational training living allowances, where:
1.An individual has found employment during the subsidy-collecting period, or has intermittently withdrawn from the training, or has been dismissed by the training entity.
2.An individual who currently holds the identity prescribed in Subparagraphs 1 and 2 of Paragraph 1, Article 2, but has failed to file for the occupational training living allowance of Employment Insurance Act with priority as prescribed in Paragraph 2 of Article 26.

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Persons designated in Paragraph 1 of Article 2 who collect the interim working allowances per the measures, or the employment insurance for bridging employment implementation measures, and for allowances or aide of similar nature by government agencies are capped to six months in a combined two-year collection period.

Persons referred to in Subparagraph 2 of Paragraph 1 of Article 2 who collect the occupational training living allowance per the measures or the Employment Insurance Act, or for allowances or aide of similar nature by government agencies are capped to six months in a combined two-year collection period. However, the applicant, as a physical/mental handicapped, is capped to one year.
The foresaid personnel who also hold the identity as described in Subparagraph 1, Paragraph 1, Article 2, shall first collect the occupational training living allowance specified by the employment insurance act.
The persons referred to the Paragraph 1, who are receiving the unemployment payment or the living allowance during vocational training according to the Employment Insurance Act, cannot apply for the allowance as referred to in Article 18.
The situation referred to the preceding Paragraph, after deducting the allowances that cannot receive simultaneously, the remnant living allowance during vocational training shall be processed according to Paragraph 2 of Article 20.

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The entity issuing the employment promotion allowance may cancel or revoke the qualification to the allowance of those who do not satisfy the qualification to receive the allowance or who receive an excessive amount than whom is permitted to, and may demand return of the received amount by a written notice; the case will be referred to a branch office of Administrative Enforcement if the unit fails to return allowance before the deadline in the written notice.
When the unit collects the allowance by any unfaithful conduct and has its qualification revoked, the unit shall not apply for the allowances stipulated in this measure within two years since the day its qualification is revoked.

The Central Competent Authority, public employment service institutions or vocational training institutions may inspect the pertinent information and data when it is necessary in review of the execution of the employment promotion allowances, the recipients of the allowances shall not avoid, obstruct or refuse the inspection.
The entity issuing the employment promotion allowance may cancel or revoke qualification receiving the allowance of the recipient and demand return of the received amount by a written notice if the recipients violates the previous Paragraph; the case will be referred to a branch office of Administrative Enforcement if the unit fails to return allowance before the deadline in the written notice.

Forms and documents regulated in The Regulations shall be set up separately by the Central Competent Authority.

Budget required for This Regulations will be appropriated from the Employment Stablization Funds.

The Regulations shall take effect on the day of promulgation.
These regulations were revised and promulgated on April 29, 2022, and will come into force on May 1, 2022.