Gender Equality in Employment Act Article 23
(Ⅰ)Employers having one hundred employees or more shall provide the following facilities and measures:1.Breastfeeding (breast milk collection) rooms.2.Childcare facilities or suitable childcare measures.(Ⅱ)Competent authorities shall provide subsidies to employers who have set up breastfeeding (breast milk collection) rooms and childcare facilities or those who provide suitable childcare measures for their employees.(Ⅲ)The regulations governing the standards for setting up breastfeeding (breast milk collection) rooms and childcare facilities or providing childcare measures and the regulations governing the relevant subsidies shall be prescribed by the central competent authority after consultation with other relevant authorities.
中文原文 性別工作平等法第23條
僱用受僱者一百人以上之雇主，應提供下列設施、措施：
一、哺（集）乳室。
二、托兒設施或適當之托兒措施。
主管機關對於雇主設置哺（集）乳室、托兒設施或提供托兒措施，應給予經費補助。
有關哺（集）乳室、托兒設施、措施之設置標準及經費補助辦法，由中央主管機關會商有關機關定之。
一、哺（集）乳室。
二、托兒設施或適當之托兒措施。
主管機關對於雇主設置哺（集）乳室、托兒設施或提供托兒措施，應給予經費補助。
有關哺（集）乳室、托兒設施、措施之設置標準及經費補助辦法，由中央主管機關會商有關機關定之。