Enforcement Rules of Gender Equality in Employment Act Article 14
The child care facilities or suitable child care measures that employers shall set up for their employees referred to in Paragraph 1 to Article 23 of the Act shall include the facilities or measures that are jointly provided for in conjunction with other employers, or the facilities or measures provided for by other child care institutions or kindergarten that are commissioned by the employer.
中文原文 性別工作平等法施行細則第14條
本法第二十三條第一項所定雇主應設置托兒設施或提供適當之托兒措施，包括與其他雇主聯合辦理或委託托兒服務機構辦理者。