The Act is primarily enacted to implement decent work, enhance the labor participation of the Senior and Middle-Aged Persons, promote the Re-Employment of the Elders, protect economic security, encourage the cooperation between generations and the inheritance of experience, protect the employment rights and interests of the Senior and Middle-Aged Persons and the Elders, construct a friendly employment environment and improve the utilization of human resources.
The matters regarding the employment of the Senior and Middle-Aged Persons and the Elders shall be governed by the Act; matters not specified in the Act shall be governed by the Labor Standards Act, Act of Gender Equality in Employment, Employment Service Act, Occupational Safety and Health Act, Employment Insurance Act, Vocational Training Act and other relevant laws.

The competent authority specified in the Act shall be the Ministry of Labor at the central government level, the municipal city governments at the municipal level, and the county (city) governments at the county (city) level.

The terms used in the Act are defined as follows:
1.“Senior and Middle-Aged Persons”: means the persons at the age of forty-five to sixty-five.
2.“Elders”: means the persons at the age over sixty-five.
3.“Employee”: means the person employed by the Employer to work with salary.
4.“Job Applicant”: means the person applying for job to the Employer.
5.“Employer”: means the person or the public or private institution or agency employing the Employee. The person exercising the right of management on behalf of the Employer or handling the matters relating to the Employee on behalf of the Employer shall be deemed the Employer.

The Act applies to any of the following persons fully reaching forty-five years old:
1.The citizens of the Republic of China.
2.The foreigners, people of the mainland China area, residents of Hong Kong or Macao who have been permitted to stay in the Taiwan area and have marriage with the citizens with registered household in the territory of the Republic of China.
3.The foreigners, people of the mainland China area, residents of Hong Kong or Macao specified in the preceding sub-paragraph who are still permitted to stay in the Taiwan area for work pursuant to laws and regulations, even though divorced with their spouses or his/her spouses are deceased.

The Employer shall assist in enhancing professional knowledge and ability, adjusting position or improving working facilities, and providing a friendly employment environment according to the needs of the Senior and Middle-Aged Persons and the Elders employed by the Employer.

In order to promote the employment of the Senior and Middle-Aged Persons and the Elders, the central competent authority shall collect the information relating to the employment status of the Senior and Middle-Aged Persons and the Elders, carry out the investigation or research relating to the evaluation on the service of supply and demand, workplace health, occupational disaster, etc., and further conduct the gender analysis. The result of such investigation and research shall be publicized periodically.

The central competent authority shall consult with the central competent authorities in charge of relevant businesses as well as the local competent authorities at least once every three years to make the employment plans for the Senior and Middle-Aged Persons and the Elders.
The employment plans specified in the preceding paragraph shall include the following:
1. Promoting job accommodation for the Senior and Middle-Aged Persons and the Elders.
2. Constructing a friendly workplace for the Senior and Middle-Aged Persons and the Elders.
3. Improving occupational safety measures and the use of assistive devices for the Senior and Middle-Aged Persons and the Elders.
4. Providing vocational training to enhance the professional knowledge and competence of the Senior and Middle-Aged Persons and the Elders.
5. Providing incentives for employers to employ the unemployed Senior and Middle-Aged Persons and Elders.
6. Promoting delayed retirement and re-employment after retirement for the Senior and Middle-Aged Persons and the Elders.
7. Promoting senior talents services.
8. Publicizing employers’ responsibilities and employees’ employment and retirement rights.
9. Promoting part-time work models for the Senior and Middle-Aged Persons and the Elders.
10. Other matters related to improving the employment of the Senior and Middle-Aged Persons and the Elders.
The local competent authorities shall promote the employment of the Senior and Middle-Aged Persons and the Elders by connecting to the industry characteristics of their jurisdiction according to the employment plans specified in the preceding two paragraphs.

The competent authority may retain the representatives of the Employees, Employers, scholars, experts and government agencies to review and consult the matters regarding the rights and interests of the employment of the Senior and Middle-Aged Persons and the Elders. The representatives of the Employees, Employers, scholars and experts shall not be less than one-half of the aforementioned representatives retained by the competent authority.
Any single gender, the Senior and Middle-Aged Persons and the Elders shall not be less than one-third of the representatives specified in the preceding paragraph.

To assist in the employment of the Senior and Middle-Aged Persons and the Elders, the competent authority may provide a workplace guidance manual, which shall be updated at least once every two years.

To pass down the wisdom and experience of the Senior and Middle-Aged Persons and the Elders and create the harmony between generations, the competent authority shall extend the interactions between generations, and support the Employers to promote the cooperation between generations.

The competent authority shall promote the international interactions and cooperation of the employment of the Senior and Middle-Aged Persons and the Elders.

The Employer shall not impose differential treatment on the Senior and Middle-Aged Persons and the Elders who are applying for jobs or under employment based on their age.
The term “differential treatment” used in the preceding paragraph shall refer to the direct or indirect unfavorable treatments of the following matters imposed by the Employer on the Job Applicants or the Employees based on their age:
1.Recruitment, screening test, employment, assignment, staffing, performance evaluation or promotion, etc.
2.Education, training or other similar activities.
3.Payment of wages or the welfare of all kinds.
4.Retirement, leave with severance pay, employment termination and discharge.

The “differential treatment” specified in the preceding Article caused by any of the following situations is not restricted by the first paragraph of the preceding Article:
1.Imposing particular restrictions or regulations on age based on the requirements or special features of the job.
2.Paying wages based on seniority, reward and punishment, performance or other justifiable reasons other than age.
3.Imposing restrictions on the age for employment or retirement pursuant to other laws and regulations.
4.Taking relevant measures of employment or assistance to improve the employment of the persons of particular ages pursuant to the Act or other laws and regulations.

After any of the Senior and Middle-Aged Persons and the Elders who is applying for job or under employment has specified the facts of the differential treatment, the Employer shall be liable for proving that the differential treatment is not based on age or is caused by any of the situations specified in the preceding Article.

If any of the Senior and Middle-Aged Persons and the Elders who is applying for job or under employment finds that the Employer breaches the first paragraph of Article 12, he/she may file a complaint with the local competent authority.
After the local competent authority receives the complaint specified in the preceding paragraph, the Employment Discrimination Review Committee constituted pursuant to the Employment Service Act and relevant regulations will carry out the judgment of age discrimination.

Employer shall not discharge, transfer the position of or impose any other unfavorable disposition on any of the Senior and Middle-Aged Persons and the Elders employed by the Employer for the reason that he/she has filed a complaint or has assisted another person in filing a complaint pursuant to the Act.

If any of the Senior and Middle-Aged Persons and the Elders who is applying for job or under employment has suffered damage caused by any situation specified in the first paragraph of Article 12, his/her Employer shall be liable for all and any compensation of resulted therefrom.
The claim for compensation of damages specified in the preceding paragraph shall be extinguished if not exercised within two years from the time at which the person who is entitled to the claim knows the damage and the person who is liable for the compensation. The same shall apply if ten years have elapsed since the concerned breach was committed.

For the needs of operational development and the stay employment stability, the Employer may carry out or authorize someone to carry out vocational trainings for the Senior and Middle-Aged Persons and the Elders employed by the Employer, or assign them to participate in relevant vocational trainings.
With respect to the vocational trainings carried out by the Employer according to the preceding paragraph, the central competent authority may subsidize the training fees and provide counseling and assistance for the trainings.

For the Senior and Middle-Aged Persons and the Elders employed by the Employer who have working disabilities or whose family member needs long-term care, the Employer may further carry out job accommodation or provide assistive occupational devices to meet their needs, or make referrals to them for the appropriate resources of long-term care services.
With respect to the job accommodation or assistive occupational devices provided by the Employer according to the preceding paragraph, the competent authority may provide counseling or subsidization.

To encourage the Senior and Middle-Aged Persons and the Elders employed by the Employer to pass down their skills and experience and improve the cooperation between generations, the Employer may adopt the division of a work to be done by the means of cooperation.
The Employer shall not impair the original employment conditions of the Employees when carrying out the matters specified in the preceding paragraph for the employment stability of the Employees.
With respect to the matters carried out by the Employer according to the first paragraph, the competent authority may provide counseling or encouragement.

If the Employer continues to employ the Employees who may be forced to retire pursuant to subparagraph 1, paragraph 1 of Article 54 of the Labor Standards Act at a certain ratio and for a certain period, 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 and encouragement specified in the preceding four Articles shall be determined by the central competent authority.

To assist in the employment of the Senior and Middle-Aged Persons and the Elders, the public employment service institutions shall provide individualized employment services and relevant employment information such as career counseling, employment counseling and job referral based on the abilities and needs of the Senior and Middle-Aged Persons and the Elders.

To improve the working skills of the Senior and Middle-Aged Persons and the Elders and enhance their employment, the central competent authority shall carry out vocational trainings.
The Employer may carry out or authorize someone to carry out the vocational trainings for the unemployed Senior and Middle-Aged Persons and the Elders according to the labor force demanded by the employer.
With respect to the vocational trainings carried out by the Employer under the preceding paragraph, the central competent authority may subsidize the training fees.

To assist the Senior and Middle-Aged Persons and the Elders in launching a business or launching a business with the youths, the competent authority may take measures such as providing entrepreneurial counseling and assistance, entrepreneurial lessons and loan interest subsidies for business start-up.

The competent authority shall assist the unemployed Senior and Middle-Aged Persons and the Elders in employment and provide relevant employment assistance and measures, and may provide relevant allowance, subsidization or encouragement.

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

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 retirement preparations, adjustments, or re-employment to the Senior and Middle-Aged Persons and the Elders employed by the Employer when such employees meet the conditions stipulated in Article 53 of the Labor Standards Act or within two years prior to meeting the conditions stipulated in 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.

To promote the employment of the Senior and Middle-Aged Persons and the Elders who have been retired pursuant to laws or who have reached the age of fifty-five, the central competent authority shall carry out the following matters, and may appoint or authorize relevant authorities (institutions) or groups to launch the following matters if necessary:
1.Investigation on the supply and demand of the regional market for the employment of senior persons.
2.Trial running and promotion of the creative service models with respect to the utilization of the human resources of senior persons.
3.Promotion and counseling of delayed retirement, friendly workplace and the cooperation between generations.
4.Training of the professional knowledge and skills of the service staffs of employment promotion.
5.Counseling and assistance of the matters with respect to the work of the senior talents service hubs.

The local competent authority may set up the senior talents service hubs to carry out the following matters:
1.Developing employment opportunities and employment matching of the temporary, seasonal, short-term or part-time jobs or community services.
2.Providing counseling services with respect to labor laws and regulations and career development.
3.Arranging activities for employment promotion and training lessons.
4.Encouraging the Employers to employ professional senior talents to pass down their skills and experience.
5.Promoting the interactions and cooperation between generations.
With respect to the services to be carried out by the local competent authority specified in the preceding paragraph, the central competent authority may provide subsidization. The qualifications and conditions, items, methods, period, termination, funding sources and other relevant matters regarding the application therefor shall be determined by the central competent authority.

The local competent authority shall submit the implementation result report of the senior talents service hubs to the central competent authority periodically.
The central competent authority shall supervise and assess the launch of the senior talents service hubs carried out by the local competent authority.

To meet the needs of the industry development of the country, the central competent authority shall consult the central competent authorities in charge of relevant businesses for the cooperation to jointly develop the industry and create employment opportunities for the Senior and Middle-Aged Persons and the Elders.

The public employment service institutions shall regularly collect, organize and analyze the information with respect to the distribution of the industries and the professional jobs that the Senior and Middle-Aged Persons and the Elders are in their jurisdictional regions, alteration of wages, supply and demand of human resources and future prospects periodically.
The public employment service institutions shall set the plan for the creation of the employment opportunities for the Senior and Middle-Aged Persons and the Elders according to the result of the investigation specified in the preceding paragraph.

To assist the Senior and Middle-Aged Persons and the Elders in employment or re-employment, the public employment service institutions shall create appropriate employment opportunities and publicize them on relevant websites of the Ministry of Labor.

To assist the Employer in employing the Senior and Middle-Aged Persons and the Elders, the competent authority may provide relevant guidance for the utilization of human resources, job re-accommodation and other necessary measures.

The competent authority may provide incentives to the one who has made outstanding contribution to the promotion of the employment of the Senior and Middle-Aged Persons and the Elders.
The qualifications and conditions, items, methods, period, termination, funding sources and other relevant matters regarding the application for the incentives specified in the preceding paragraph shall be determined by the central competent authority.

Anyone who violates Paragraph 1 of Article 12 shall be fined at least NT$300,000 but not exceeding NT$1,500,000.
Anyone who violates Article 16 shall be fined at least NT$20,000 but not exceeding NT$300,000

The name or title and the name of the responsible person shall be publicized if any of the situations specified in the preceding paragraph occurs, and an order shall be made to ask for improvement within a specific period; failure to make improvement within the specific period shall result in consecutive fines for each violation.

The penalty specified in the Act shall be levied by the local competent authority.

The enforcement rules of the Act shall be prescribed by the central competent authority.

The effective date of the Act shall be determined by the Executive Yuan.