Summary of the Amendments to the Regulations Governing Employment Enhancement of Unemployed Middle-Aged Persons and Elderly Persons Article 36

The number of persons based on whom the recruiting unit may receive a workplace learning and re-adaptation allowance from the public employment service agency shall be subject to the following restrictions:1. The number of persons shall not exceed 30% of the total number of employees insured under labor insurance, employment insurance, and labor occupational accident insurance during the month preceding the date when the recruiting unit makes the application, and if there is less than one person, it shall be counted as one person. However, if the total number of employees is fewer than 10, the maximum number of persons to be subsidized shall be three persons.2. The maximum number of persons employed by the same recruiting unit who may be subsidized in each calendar year shall be no more than 10 persons.
中文原文 失業中高齡者及高齡者就業促進辦法第36條
公立就業服務機構補助用人單位職場學習及再適應津貼之人數限制如下:
一、以用人單位申請日前一個月之勞工保險、就業保險、勞工職業災害保險投保人數之百分之三十為限,不足一人者以一人計。
但員工數為十人以下者,最多得補助三人。
二、同一用人單位各年度最高補助之人數不得超過十人。

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