Early Childhood Education and Care Act Article 17
For classes of children over 5 years old and prior to entering elementary school, at least one of the preschool educators allocated to each class shall be a preschool teacher.The maximum number of educare assistants shall not exceed one-third of the total number of preschool educators in a preschool.Special educare teachers or social workers may be employed, depending on the needs of the preschool.Preschools and their branches shall have one nurse on staff; those with a total number of less than 60 children may employ contracted or part-time nurses. For a total of 61 to 200 children, contracted, part-time, or full-time nurses shall be employed; for a total of more than 201 children, full-time nurses shall be employed on staff. Affiliated preschools of schools at senior high school level or below that already employ full-time nurses may be exempt from employing additional nurses.When a preschool or its branch expands to a certain size, sections shall be established and section chiefs appointed; a preschool teacher, educare giver, or staff member shall act as the part-time section chief.When an affiliated preschool or preschool established by a municipality, county (city), township (city), or mountain indigenous district of municipalities expands to a certain size, full-time staff member shall be employed. All preschools shall employ full-time or part-time cooks.The human resources and accounting competent authority (agency) of the municipality or county (city) shall appoint a full-time staff member or trained and qualified staff member to handle, on a part-time basis, the human resources and accounting affairs of public preschools established by a municipality, county (city), township (city), or mountain indigenous district of municipalities. The human resources and accounting affairs of an affiliated preschool of a public school shall be handled, on a part-time basis, by a full-time or part-time human resources and accounting staff member of the public school.Preschool administrative organization and standards regarding the staff quota shall be stipulated by the central competent authority.Affiliated preschools of schools at senior high school level or below may calculate the number of preschool classes and school classes collectively to determine the number of internal units and the staff quota for full-time counseling teachers, professional counselors, nurses, and other personnel. However, if the preschool already employs full-time nurses and maintains its full-time staff quota, the number of preschool classes may not be calculated collectively with school classes to determine the staff quota of nurses.
中文原文 幼兒教育及照顧法第17條
幼兒園有五歲至入國民小學前幼兒之班級，其配置之教保服務人員，每班應有一人以上為幼兒園教師。
幼兒園助理教保員之人數，不得超過園內教保服務人員總人數之三分之一。
幼兒園得視需要配置學前特殊教育教師及社會工作人員。
幼兒園及其分班應置護理人員，其合計招收幼兒總數六十人以下者，以特約或兼任方式置護理人員；六十一人至二百人者，以特約、兼任或專任方式置護理人員；二百零一人以上者，以專任方式置護理人員。
但高級中等以下學校附設之幼兒園，其校內已置有專任護理人員者，得免再置護理人員。
幼兒園達一定規模或其分班，得分組辦事，並置組長，其組長得由教師、教保員或職員兼任之；附設幼兒園達一定規模及直轄市、縣（市）、鄉（鎮、市）、直轄市山地原住民區設立之幼兒園得置專任職員；幼兒園應以專任或兼任方式置廚工。
直轄市、縣（市）、鄉（鎮、市）及直轄市山地原住民區設立之公立幼兒園，其人事、主計業務，得由直轄市、縣（市）人事及主計主管機關（構）指派專任之人事、主計人員兼任，或經有關機關辦理相關業務訓練合格之職員辦理。
公立學校附設之幼兒園，其人事、主計業務，由學校之專任（或兼任、兼辦）人事、主計人員兼辦。
幼兒園之行政組織及員額編制標準，由中央主管機關定之。
高級中等以下學校附設幼兒園者，其幼兒園班級數得與學校班級數合併，計算內部單位數與專任輔導教師、專業輔導人員、護理人員及其他人員之員額。
但幼兒園已置專任護理人員者，應維持其專任員額，其幼兒園班級數不得與學校班級數合併計算護理人員之員額。
幼兒園助理教保員之人數，不得超過園內教保服務人員總人數之三分之一。
幼兒園得視需要配置學前特殊教育教師及社會工作人員。
幼兒園及其分班應置護理人員，其合計招收幼兒總數六十人以下者，以特約或兼任方式置護理人員；六十一人至二百人者，以特約、兼任或專任方式置護理人員；二百零一人以上者，以專任方式置護理人員。
但高級中等以下學校附設之幼兒園，其校內已置有專任護理人員者，得免再置護理人員。
幼兒園達一定規模或其分班，得分組辦事，並置組長，其組長得由教師、教保員或職員兼任之；附設幼兒園達一定規模及直轄市、縣（市）、鄉（鎮、市）、直轄市山地原住民區設立之幼兒園得置專任職員；幼兒園應以專任或兼任方式置廚工。
直轄市、縣（市）、鄉（鎮、市）及直轄市山地原住民區設立之公立幼兒園，其人事、主計業務，得由直轄市、縣（市）人事及主計主管機關（構）指派專任之人事、主計人員兼任，或經有關機關辦理相關業務訓練合格之職員辦理。
公立學校附設之幼兒園，其人事、主計業務，由學校之專任（或兼任、兼辦）人事、主計人員兼辦。
幼兒園之行政組織及員額編制標準，由中央主管機關定之。
高級中等以下學校附設幼兒園者，其幼兒園班級數得與學校班級數合併，計算內部單位數與專任輔導教師、專業輔導人員、護理人員及其他人員之員額。
但幼兒園已置專任護理人員者，應維持其專任員額，其幼兒園班級數不得與學校班級數合併計算護理人員之員額。