Gender Equality in Employment Act Article 16

(Ⅰ)After being in service for six months, employees may apply for parental leave without pay before any of their children reach the age of three years old. The period of this leave is until their children reach the age of three years old but may not exceed two years. When employees are raising over two children at the same time, the period of their parental leave shall be computed aggregately and the maximum period shall be limited to two years received by the youngest child.(Ⅱ)During the period of parental leave without pay, employees may continue to participate in their original social insurance program. Premiums originally paid by the employers shall be exempted and premiums originally borne by the employees shall be deferred for three years.(Ⅲ)Pursuant to the Family Proceedings Act and the Protection of Children and Youths Welfare and Rights Act, employees having lived with adopted children prior to the adoption may apply for parental leave without pay for the period they have lived together in accordance with the first Paragraph.(Ⅳ)Allowance during parental leave without pay shall be prescribed by other laws.(Ⅴ)Measures for implementing matters concerning parental leave without pay shall be prescribed by the central competent authority.