Middle-aged and Elderly Employment Promotion Act Article 24

To improve the working skills of middle-aged and senior persons and elderly persons and enhance their employment, the central competent authority shall carry out vocational trainings.The employer may carry out or authorize someone to carry out the vocational trainings for the unemployed middle-aged and senior persons and elderly persons according to the manpower demanded by the employer.With respect to the vocational trainings carried out by the employer referred to preceding paragraph, the central competent authority may subsidize the training fees.
中文原文 中高齡者及高齡者就業促進法第24條
中央主管機關為提升中高齡者及高齡者工作技能,促進就業,應辦理職業訓練。
雇主依僱用人力需求,得自行或委託辦理失業之中高齡者及高齡者職業訓練。
雇主依前項規定辦理職業訓練,中央主管機關得予訓練費用補助。

English translation for reference only; the Chinese text prevails. Not legal advice.