The Regulation on Allowances for Elected Representatives and Subsidies for Chiefs of Village Article 6

Special Municipal Councils and County (City) Councils may make subsidy budgets for their councilors to hire assistants. With regards to Special Municipal Councils, the total amount of subsidy for councilors’ assistants shall not exceed NT$320,000 per month for each Councilor of Special Municipality Council. With regards to County (City) Councils, the total amount of subsidy for councilors’ assistants shall not exceed NT$160,000 per month for each Councilor of County (City) Council. The subsidy budget for councilors’ assistants shall be adjusted according to the general adjustment range when various annual bonuses for civil servants nationwide are adjusted. The adjusted total assistant subsidy and implementation date shall be announced by the Ministry of the Interior.For assistants hired with the assistant subsidy as described in the preceding paragraph, each councilor of Special Municipality Council shall hire at least six assistants, and each councilor of County (City) Council shall hire at least two assistants. All assistants mentioned in this clause shall advance and dismiss together with the councilors. The councilors may hire assistants on a daily salary basis, and the total monthly expenses accumulated on their daily salary shall not exceed one-fourth of the total assistant subsidy as described in the preceding paragraph.The provisions of the Labor Standards Act apply to all assistants hired with the assistant subsidy in the preceding paragraph. With regards to all assistants’ labor insurance premiums, national health insurance premiums, labor retirement reserves, overtime pay, overtime pay without vacations, severance pay, and occupational accident compensation which shall be borne by the employer in accordance with laws and regulations, the Councils shall make budgets to support the expenditure within no more than 20% of the total amount stipulated in Paragraph 1, and may award the Lunar New Year bonus according to the amount of the year-end work bonus received by the military, public and educational personnel.The Councils shall establish an internal control system governing the total amount of assistant subsidy as described in Paragraphs 1, the allocation of assistant subsidy and the employment relationship between councilor and assistant as described in Paragraph 2, and the payment of various expenses listed in Paragraph 3.