These regulations are enacted in accordance with Article 14 of the Protective Act for Mass Redundancy of Employees (hereinafter referred to as the "Act").　

The worker who is laid off under the circumstances provided in Article 2 of the Act is entitled to apply to the central competent authority for a subsidy for the litigation arising from the following circumstances:
1. Where the employer has failed to pay the worker the salary, severance pay and/or pension in accordance with the law.
2. Where the layoff is in violation of Paragraph 1, Article 13 of the Act or Article 11 of the Labor Standards Law.
The scope of the aforementioned litigation subsidy includes attorney fees incurred on civil litigation procedures, injunctive procedures, supervisory procedures, compulsory execution procedures, and the drafting of legal documents.

A workers who is laid off according to the regulation of Article 2 of the Act and is under any of the circumstances set forth in Paragraph 1 of the preceding Article may apply to the central competent authority for the necessary living subsidy while the litigation is in process if the said worker remains unemployed and is not eligible for unemployment subsidies owing to sufficient length of insurance coverage or the employer's failure to take out employment insurance or pay insurance premiums as regulated.
Application for the living subsidy described in the preceding paragraph shall be filed within six months from the date the worker is laid off.
When applying for the subsidy provided for in Paragraph 1, the applicant shall register with a public employment service institution for employment assistance. To receive the subsidy continuously, the applicant shall submit the proof of at least two job applications per month to the public employment service institution(s).
The worker shall not apply for the subsidy provided for in Paragraph 1 of this Article while receiving any of the below benefits:
1. Unemployment benefit, Vocational training living allowances, or temporary job allowance prescribed in the Employment Insurance Act;
2. Injury or sickness benefit prescribed in the Labor Insurance Act or Labor Occupational Accident Insurance and Protection Act;
3. Living allowance or aids prescribed in the Labor Occupational Accident Insurance and Protection Act;
4. Temporary Job allowance or living allowance for vocational training prescribed in the Employment Service Act;
5. Aids of the same nature from other government agencies.

The dispute of the mass redundancy suffered by the worker who applies for a litigation subsidy under these Regulations shall first be referred to the local authority in charge of administration of labor affairs for coordination or mediation.　

No subsidy shall be granted if the subject litigation is obviously devoid of or of no substantial benefits.　

The applications for litigation subsidy of the workers under the same mass redundancy plan shall be filed collectively, unless otherwise considered appropriate by the examination board.　

An application for litigation subsidy shall be filed within 30 days after conclusion of any of the procedures detailed in Article 8.　

The amount of the litigation subsidy to be granted under these Regulations is calculated as follows:
1. For an application filed by an individual applicant: The maximum amount for each instance of court is Forty Thousand New Taiwan Dollars (NTD40,000).
2. For an application collectively filed by a group of workers: The maximum amount for each instance of court is One Hundred Thousand New Taiwan Dollars (NTD100,000). In the event that the cause is deemed justifiable, up to the maximum of Two Hundred Thousand New Taiwan Dollars (NTD200,000) may be granted as the lawyer’s fee subsidy for a collective application.
3. For a case under precautionary proceedings: The maximum amount is Thirty Thousand New Taiwan Dollars (NTD30,000) for each application.
4. For a case under hortatory proceedings: The maximum amount is Ten Thousand New Taiwan Dollar (NTD10,000) for each application.
5. For a case under compulsory execution procedure: The maximum amount is Forty Thousand New Taiwan Dollars (NTD40,000) for each application.
When granting the subsidies set forth in the preceding paragraph, the central competent authority may reduce the amounts already received by the applicant from the local competent authority for the same case.

The application for litigation subsidy shall be attached with the relevant receipts and evidentiary documents, photocopies of the labor dispute coordination and mediation records, and any of the following supporting documents:
1. In the legal proceedings of the first instance: a photocopy of the plaintiff's complaint or the defendant's defense.
2. In the legal proceedings of the second or the third instance: photocopies of the appeal or the answer, and the court judgment of the first or second instance.
3. In the precautionary procedure: photocopies of the application for provisional attachment or provisional injunction, and the court ruling.
4. In the hortatory procedure: photocopies of the application for a payment order and the issued order.
5. In the compulsory execution procedure: photocopies of the application for compulsory execution and the relevant evidentiary documents.

The amount of the necessary living expense subsidy under these Regulations shall be 60% of the grade-one salary designated for the employment insurance scheme; and the duration of subsidization shall not be more than six (6) months.　

In the event that the attached documents submitted along with the application filed pursuant to Article 9 hereof are incomplete, and the applicant has been notified to make a supplemental submission within a specified period but has failed to submit within the period, the application shall be dismissed.　

To review applications for subsidies, the central competent authority shall form an examination board.
The aforementioned examination board shall have three or five members, one of whom shall be appointed by the central competent authority and shall serve as the convener, while the rest shall be assumed by experts and scholars for a term of two years.
The proportion of the aforementioned board members of either gender shall not be less than one-third.
When reviewing applications, the members of the examination board shall abide by the recusal regulation of Article 32 and Article 33 of the Administrative Procedure Act.

The quorum of a meeting of the examination board shall be the majority of the members.
Members of the examination board shall attend the meetings in person and shall not attend by proxy.　In the event that the chairperson is unable to preside over a meeting of the examination board, he/she may appoint another member to act on his/her behalf at the meeting.　
The members of the examination board shall have no remuneration, while the expert/scholar members may receive an attendance allowance.

The central competent authority may delegate a private organization to be responsible for the subsidization function stipulated in these regulations.

The format of the written application for litigation subsidy and necessary living expense subsidy shall be prescribed by the central competent authority.

These Regulations shall come into force from May 7, 2003.
Except that the provisions herein amended and promulgated on April 29th, 2022 should take effect on May 1st, 2022, this amendment shall become effective on the date of promulgation.