Employment Insurance Act Article 19-2
Parental Leave allowance is counted as 60% of the average monthly insurance salary for the 6 months period before the month the insured person withdraws from the insurance. During the insured person's parental leave with payment period, the allowance is granted every month and the maximum allowance period for each child is 6 months.For above allowance, if the insured person rears more than two children at the same time, the allowance is only granted to the condition of one child.In accordance with regulations stipulated in the Family Proceedings Act and The Protection of Children and Youths Welfare and Rights Act, insured persons who undergo joint household living with adopted children prior to official adoptions may apply for Parental Leave Allowance according to Subparagraph 4, Paragraph 1, Article 11 in conjunction with the two preceding paragraphs. However, for reasons which are attributable to the insured person and result in court rulings that deny official adoption, the insured person shall be informed by the insurer to return the amount within a prescribed period. If the amount is not returned before the appointed time, the case may be referred to court for compulsory execution.
中文原文 就業保險法第19-2條
育嬰留職停薪津貼,以被保險人育嬰留職停薪之當月起前六個月平均月投保薪資百分之六十計算,於被保險人育嬰留職停薪期間,按月發給津貼,每一子女合計最長發給六個月。
前項津貼,於同時撫育子女二人以上之情形,以發給一人為限。
依家事事件法、兒童及少年福利與權益保障法相關規定與收養兒童先行共同生活之被保險人,其共同生活期間得依第十一條第一項第四款及前二項規定請領育嬰留職停薪津貼。
但因可歸責於被保險人之事由,致未經法院裁定認可收養者,保險人應通知限期返還其所受領之津貼,屆期未返還者,依法移送強制執行。
前項津貼,於同時撫育子女二人以上之情形,以發給一人為限。
依家事事件法、兒童及少年福利與權益保障法相關規定與收養兒童先行共同生活之被保險人,其共同生活期間得依第十一條第一項第四款及前二項規定請領育嬰留職停薪津貼。
但因可歸責於被保險人之事由,致未經法院裁定認可收養者,保險人應通知限期返還其所受領之津貼,屆期未返還者,依法移送強制執行。