These regulations are formulated according to Article 31 of the Middle-Aged and Elderly Employment Promotion Act (“hereinafter referred to as the “Act”).

The employers set forth in these regulations shall mean private enterprises, associations or private schools which are the insured units of the employment insurance.
The associations set forth in the preceding paragraph shall refer to associations which are established according to the Civil Association Act or any other law or regulation. However, political groups or political parties are not associations for the purpose of these regulations.

Where an employer provides the following assistance and measures according to Article 29 of the Act, it may apply to the central competent authority for subsidies:
1. If the employer intends to handle courses, group activities, individual counseling service, information and promotion for the worker retirement preparation and adjustment; and
2. If the employer intends to handle the career development, employment counseling, business start-up counseling, and occupational training after retirement of the worker.
The employer shall make the application within the application period announced by the central competent authority.
Regarding the amount of subsidy set forth in Paragraph One, the maximum subsidy that an employer may receive per year is Five Hundred Thousand New Taiwan Dollars (NT$500,000).
The application period, review and verification procedure prescribed in Paragraphs One and Two shall be announced separately by the central competent authority.

An employer applying for subsidies according to the preceding article, it shall submit the following documents and information to the central competent authority for review and approval:
1. Application form;
2. Written Plan;
3. Estimated budget of expenditures;
4. Photocopy of the registration certificate which shows that the employer has been established according to law; and
5. Any other document or information required by the central competent authority.
In the event that the documents and information prescribed in the preceding paragraph are not fully submitted, the employer shall complete the omitted documents or information within the deadline notified by the central competent authority. If the said documents or information are not still completed within the notified deadline, the application shall be rejected.

An employer employing elderly persons to pass down expert skills and experiences as per Article 30 of the Act may apply to the central competent authority for the following subsidies:
1. Hand-on practice to pass down expert skills and experiences or hourly fee for the instructor;
2. Cost of venue if the venue is not owned by the employer; and
3. Any other necessary expenses;
The employer shall make the application within the application period announced by the central competent authority.
Regarding the amount of subsidy set forth in Paragraph One, the maximum amount of subsidy for the employment of an elderly person per year to the employer is One Hundred Thousand New Taiwan Dollars (NT$100,000). The maximum subsidy that an employer may receive per year is Five Hundred Thousand New Taiwan Dollars (NT$500,000)；however, the employed elderly person may not be the spouse of a relative by blood within the third degree of the employer.
The application period, review and verification procedure prescribed in Paragraphs One and Two shall be announced separately by the central competent authority.

An employer applying for subsidies according to the preceding article shall submit the following documents and information to the central competent authority for review and approval:
1. Application form;
2. Written Plan;
3. Estimated budget of expenditures;
4. Photocopy of the registration certificate which shows that the employer has been established according to law;
5. Photocopy of certificate which shows that the instructor is a retired elderly person;
6. Photocopy of certificate which shows that the instructor has expert skills and experiences;
7. Photocopy of employment certificate; and
8. Any other document or information required by the central competent authority.
In the event that the documents and information prescribed in the preceding paragraph are not fully submitted, the employer shall complete the omitted documents or information within the deadline notified by the central competent authority. If the said documents or information are not still completed with the notified deadline, the application shall be rejected.

The central competent authority may check and verify the relevant documents and information in order to inspect the implementation of these regulations, and the employer shall not avoid, interfere or reject such investigation.

If an employer has any of the following situations, the subsidy shall not be granted; and if the said subsidy has already been paid but revoked or cancelled thereafter, the employer shall be ordered to return the subsidy within the stipulated deadline:
1. The employer made untruthful application or was overpaid;
2. The contents of implementation differ from the approved plan;
3. The employer did not in fact employ the middle-aged persons and elderly persons;
4. The employer avoided, interfered or rejected investigation conducted by the central competent authority;
5. The employer has already received similar subsidy of the same nature from government agency;
6. The employer has violated any requirement of these regulations; or
7. The employer has violated any other relevant labor law or regulation and the violation is serious.
If the situation in Subparagraph One of the preceding paragraph occurs, the central competent authority may cease to grant subsidy to the said employer for two years.

The forms and documents required by these regulations shall be prescribed separately by the central competent authority.

The central competent authority shall set aside the budget for the implementation of these regulations.

These regulations shall enter into force on December 4, 2020.