Employment Insurance Act Article 16
The unemployment benefits shall be 60% of an applicant's average insured monthly salary in the six-month period right before employment separation and withdrawal from this insurance program, paid for up to six months.In the event that the applicant is 45 years old or older when separated from employment and withdrawn from this insurance program or has proof of mental or physical impairment issued by the competent authority, payment of unemployment benefits may be extended to a maximum of nine months.Considering the unemployment rate and other circumstances in conjunction with the economic downturn or emergencies of various nature, the central competent authority may extend the benefit payment period prescribed in Paragraph 1 to a maximum of nine months, or longer if deemed necessary but no more than twelve months. The extension shall not apply to the regulations in Article 13 and Article 18.The criteria, targets, conditions, period of implementation, length of extension and other related regulations in regard to the unemployment benefit payment extension described in the preceding paragraph shall be defined by the central competent authority and presented to the Executive Yuan for approval.People rejoining this insurance program before the end of the unemployment benefit payment period as prescribed in the three preceding paragraphs and involuntarily leaving work again may still apply for unemployment benefits according to regulations. However, the combination of already claimed unemployment benefits as well as the early reemployment incentive received according to Article 18 shall be deducted from further unemployment benefit payments.The unemployment benefits for people reapplying within two years after receiving unemployment benefits throughout the period prescribed in the four preceding paragraphs shall be no more than half of the normal benefits.The length of insurance coverage for people having received unemployment benefits throughout the period prescribed in the five preceding paragraphs shall be calculated anew.
中文原文 就業保險法第16條
失業給付按申請人離職辦理本保險退保之當月起前六個月平均月投保薪資百分之六十按月發給，最長發給六個月。
但申請人離職辦理本保險退保時已年滿四十五歲或領有社政主管機關核發之身心障礙證明者，最長發給九個月。
中央主管機關於經濟不景氣致大量失業或其他緊急情事時，於審酌失業率及其他情形後，得延長前項之給付期間最長至九個月，必要時得再延長之，但最長不得超過十二個月。
但延長給付期間不適用第十三條及第十八條之規定。
前項延長失業給付期間之認定標準、請領對象、請領條件、實施期間、延長時間及其他相關事項之辦法，由中央主管機關擬訂，報請行政院核定之。
受領失業給付未滿前三項給付期間再參加本保險後非自願離職者，得依規定申領失業給付。
但合併原已領取之失業給付月數及依第十八條規定領取之提早就業獎助津貼，以發給前三項所定給付期間為限。
依前四項規定領滿給付期間者，自領滿之日起二年內再次請領失業給付，其失業給付以發給原給付期間之二分之一為限。
依前五項規定領滿失業給付之給付期間者，本保險年資應重行起算。
但申請人離職辦理本保險退保時已年滿四十五歲或領有社政主管機關核發之身心障礙證明者，最長發給九個月。
中央主管機關於經濟不景氣致大量失業或其他緊急情事時，於審酌失業率及其他情形後，得延長前項之給付期間最長至九個月，必要時得再延長之，但最長不得超過十二個月。
但延長給付期間不適用第十三條及第十八條之規定。
前項延長失業給付期間之認定標準、請領對象、請領條件、實施期間、延長時間及其他相關事項之辦法，由中央主管機關擬訂，報請行政院核定之。
受領失業給付未滿前三項給付期間再參加本保險後非自願離職者，得依規定申領失業給付。
但合併原已領取之失業給付月數及依第十八條規定領取之提早就業獎助津貼，以發給前三項所定給付期間為限。
依前四項規定領滿給付期間者，自領滿之日起二年內再次請領失業給付，其失業給付以發給原給付期間之二分之一為限。
依前五項規定領滿失業給付之給付期間者，本保險年資應重行起算。