Regulations on Subsidy and Standards for Establishing Breastfeeding (Breast Milk Collection) Rooms, Childcare Facilities and Measures Article 4
1.Employers may apply for subsidies in accordance with the following standards and provisions:(1)Breastfeeding (breast milk collection) rooms: A maximum subsidy of NT$20,000.(2)Childcare facilities:(a)For newly constructed facilities: A maximum subsidy of NT$5,000,000.(b)For existing facilities: A maximum annual subsidy of NT$1,000,000.(3)Workplace home-based childcare services: A maximum annual subsidy of NT$1,000,000.(4)Provision of childcare subsidies to employees: A maximum annual subsidy of NT$1,000,000.2.The subsidy items for the childcare facilities referred to in Subparagraph 2 of the preceding paragraph are as follows:(1)Expenses for childcare facility equipment: Including the purchase, renewal, or improvement of child play equipment, kitchen and sanitary equipment, health care equipment, safety equipment, educare equipment, internal safety facilities for vehicles specially designated for young children, and breastfeeding (breast milk collection) equipment.(2)Personnel expenses for preschool educators or childcare providers (hereinafter referred to as “educare or childcare personnel”): A maximum subsidy of NT$5,000 per person per month and NT$60,000 per person per year, for up to five persons.(3)Operational expenses: Based on the number of employees’ children enrolled, a maximum subsidy of NT$500 per person per month and NT$6,000 per person per year.(4)Employers’ reduction or exemption of child care fees for employees’ children: Based on the number of employees’ children enrolled, a maximum subsidy of NT$800 per person per month and NT$9,600 per person per year; provided that the total subsidy amount shall not exceed 80% of the reduced or exempted child care fees.3.The subsidy items for the workplace home-based childcare services referred to in Subparagraph 3, Paragraph 1 are as follows:(1)Expenses for childcare facility equipment: Including the purchase, renewal, or improvement of play equipment, toys, sleeping and resting facilities, safety protection equipment, washing facilities, and meal preparation and dining equipment.(2)Personnel expenses for childcare providers providing workplace home-based childcare services: A maximum subsidy of NT$5,000 per person per month and NT$60,000 per person per year, for up to two persons.
中文原文 哺集乳室與托兒設施措施設置標準及經費補助辦法第4條
雇主得依下列規定標準申請補助：
一、哺（集）乳室：最高補助新臺幣二萬元。
二、托兒設施：
（一）新興建完成者：最高補助新臺幣五百萬元。
（二）已設置者：每年最高補助新臺幣一百萬元。
三、職場居家式托育服務：每年最高補助新臺幣一百萬元。
四、提供受僱者育兒補貼：每年最高補助新臺幣一百萬元。
前項第二款所定托兒設施之補助項目如下：
一、托兒設施設備費：購置、更新或改善托兒遊樂設備、廚衛設備、衛生保健設備、安全設備、教保設備、幼童專用車內部安全設施及哺（集）乳設備等。
二、教保服務人員或托育人員（以下簡稱教保或托育人員）人事費：每人每月最高補助新臺幣五千元，每人每年最高補助新臺幣六萬元，最多補助五人。
三、營運費：依受僱者子女數，每人每月最高補助新臺幣五百元，每人每年最高補助新臺幣六千元。
四、雇主減免受僱者子女收托費：依受僱者子女數，每人每月最高補助新臺幣八百元，每人每年最高補助新臺幣九千六百元，且補助總數不得逾減免收托費之百分之八十。
第一項第三款所定職場居家式托育服務之補助項目如下：
一、托育設施設備費：購置、更新或改善遊具、玩具、睡眠休息、安全防護、盥洗、備餐用餐等設備。
二、職場居家式托育服務之托育人員人事費：每人每月最高補助新臺幣五千元，每人每年最高補助新臺幣六萬元，最多補助二人。
一、哺（集）乳室：最高補助新臺幣二萬元。
二、托兒設施：
（一）新興建完成者：最高補助新臺幣五百萬元。
（二）已設置者：每年最高補助新臺幣一百萬元。
三、職場居家式托育服務：每年最高補助新臺幣一百萬元。
四、提供受僱者育兒補貼：每年最高補助新臺幣一百萬元。
前項第二款所定托兒設施之補助項目如下：
一、托兒設施設備費：購置、更新或改善托兒遊樂設備、廚衛設備、衛生保健設備、安全設備、教保設備、幼童專用車內部安全設施及哺（集）乳設備等。
二、教保服務人員或托育人員（以下簡稱教保或托育人員）人事費：每人每月最高補助新臺幣五千元，每人每年最高補助新臺幣六萬元，最多補助五人。
三、營運費：依受僱者子女數，每人每月最高補助新臺幣五百元，每人每年最高補助新臺幣六千元。
四、雇主減免受僱者子女收托費：依受僱者子女數，每人每月最高補助新臺幣八百元，每人每年最高補助新臺幣九千六百元，且補助總數不得逾減免收托費之百分之八十。
第一項第三款所定職場居家式托育服務之補助項目如下：
一、托育設施設備費：購置、更新或改善遊具、玩具、睡眠休息、安全防護、盥洗、備餐用餐等設備。
二、職場居家式托育服務之托育人員人事費：每人每月最高補助新臺幣五千元，每人每年最高補助新臺幣六萬元，最多補助二人。