Gender Equality in Employment Act Article 32-1
(Ⅰ)Employees or job applicants who experience sexual harassment shall file a complaint with their employer. However, they may directly file a complaint with the local competent authority in the following situations:1.The accused party is the highest-ranking official or the employer.2.The employer has not addressed the complaint or the complainant is dissatisfied with the results of the investigation or disciplinary actions taken by the accused person's employer.(Ⅱ)The statute of limitation for employees or job applicants to file a complaint with the local competent authority according to the preceding Paragraph shall be as follows:1.When the accused party does not hold a position of authority: If the complaint is filed more than two years after becoming aware of the sexual harassment or more than five years after the harassment occurred, it shall not be accepted.2.When the accused party holds a position of authority: If the complaint is filed more than three years after becoming aware of the sexual harassment or more than seven years after the harassment occurred, it shall not be accepted.(Ⅲ)There are exceptions to the above statute of limitation in accordance with the respective provisions listed below. But if the preceding Paragraph stipulates a longer complaint period, it shall apply:1.When the victim was a minor at the time of the sexual harassment, they may file a complaint within three years from the date of reaching legal adulthood.2.When the accused party is the highest-ranking official or the employer, the victim may file a complaint within one year from the date of leaving their job. However, if more than ten years have passed since the harassment occurred, the complaint shall not be accepted.(Ⅳ)After filing a complaint with the local competent authority in accordance with Paragraph 1, the complainant may withdraw the complaint before a decision is made. After withdrawing the complaint, they may not file a complaint on the same matter again.
中文原文 性別工作平等法第32-1條
受僱者或求職者遭受性騷擾，應向雇主提起申訴。
但有下列情形之一者，得逕向地方主管機關提起申訴：
一、被申訴人屬最高負責人或僱用人。
二、雇主未處理或不服被申訴人之雇主所為調查或懲戒結果。
受僱者或求職者依前項但書規定，向地方主管機關提起申訴之期限，應依下列規定辦理：
一、被申訴人非具權勢地位：自知悉性騷擾時起，逾二年提起者，不予受理；自該行為終了時起，逾五年者，亦同。
二、被申訴人具權勢地位：自知悉性騷擾時起，逾三年提起者，不予受理；自該行為終了時起，逾七年者，亦同。
有下列情形之一者，依各款規定辦理，不受前項規定之限制。
但依前項規定有較長申訴期限者，從其規定：
一、性騷擾發生時，申訴人為未成年，得於成年之日起三年內申訴。
二、被申訴人為最高負責人或僱用人，申訴人得於離職之日起一年內申訴。
但自該行為終了時起，逾十年者，不予受理。
申訴人依第一項但書規定向地方主管機關提起申訴後，得於處分作成前，撤回申訴。
撤回申訴後，不得就同一案件再提起申訴。
但有下列情形之一者，得逕向地方主管機關提起申訴：
一、被申訴人屬最高負責人或僱用人。
二、雇主未處理或不服被申訴人之雇主所為調查或懲戒結果。
受僱者或求職者依前項但書規定，向地方主管機關提起申訴之期限，應依下列規定辦理：
一、被申訴人非具權勢地位：自知悉性騷擾時起，逾二年提起者，不予受理；自該行為終了時起，逾五年者，亦同。
二、被申訴人具權勢地位：自知悉性騷擾時起，逾三年提起者，不予受理；自該行為終了時起，逾七年者，亦同。
有下列情形之一者，依各款規定辦理，不受前項規定之限制。
但依前項規定有較長申訴期限者，從其規定：
一、性騷擾發生時，申訴人為未成年，得於成年之日起三年內申訴。
二、被申訴人為最高負責人或僱用人，申訴人得於離職之日起一年內申訴。
但自該行為終了時起，逾十年者，不予受理。
申訴人依第一項但書規定向地方主管機關提起申訴後，得於處分作成前，撤回申訴。
撤回申訴後，不得就同一案件再提起申訴。