Enforcement Rules of the Employment Insurance Act Article 19-2
The parental leave allowance prescribed in Paragraph 1, Article 19-2 of the Act shall be calculated starting from the date the parental leave takes effect until the date the leave is due. In the event that the insured person resumes work early, it shall be calculated until the day before the insured person resumes work.The allowance referred to in the preceding paragraph shall be disbursed monthly at the beginning of each period. For periods of fewer than one full month, payment shall be calculated on a proportional basis, with thirty days deemed as one month.If the insured person’s period of claiming the allowance under Paragraph 1 is fewer than 30 days, the insured person may choose to submit the application to the insurer after accumulating 30 days, or may submit applications in multiple installments.For parental leave allowances disbursed pursuant to Paragraph 1, where the initial date of payment falls before the implementation of the amendments to these Enforcement Rules on January 1, 2026, and the claim period continues beyond the implementation date, the method of payment shall continue to follow the provisions in effect prior to the amendment.
中文原文 就業保險法施行細則第19-2條
本法第十九條之二第一項規定之育嬰留職停薪津貼,給付期間自育嬰留職停薪之日起至期滿之日止。
但被保險人提前復職者,計至復職之前一日止。
前項津貼,按月於期初發給;未滿一個月者,以三十日為一個月,按比例計算發給。
被保險人請領第一項津貼之期間未滿一個月者,得選擇於累計滿三十日後,一併向保險人提出申請,或分次提出申請。
依第一項規定發給育嬰留職停薪津貼之起始日,為本細則中華民國一百十五年一月一日修正施行前,且請領期間持續至修正施行後者,其津貼發給之方式,仍適用修正前之規定。
但被保險人提前復職者,計至復職之前一日止。
前項津貼,按月於期初發給;未滿一個月者,以三十日為一個月,按比例計算發給。
被保險人請領第一項津貼之期間未滿一個月者,得選擇於累計滿三十日後,一併向保險人提出申請,或分次提出申請。
依第一項規定發給育嬰留職停薪津貼之起始日,為本細則中華民國一百十五年一月一日修正施行前,且請領期間持續至修正施行後者,其津貼發給之方式,仍適用修正前之規定。