Summary of the Amendments to the Regulations Governing Employment Enhancement of Unemployed Middle-Aged Persons and Elderly Persons Article 41

In the event that an employer applies for the employment incentive as per the two preceding articles, the incentive shall be granted pursuant to the following requirements:1. If an elderly person has agreed with the employer that they will be paid for their full-time work with a monthly salary: the incentive of Fifteen Thousand New Taiwan Dollars (NT$15,000) per person per month will be disbursed according to the number of such employees.2. If an elderly person has agreed with the employer on employment terms other than those specified in the preceding subparagraph: the incentive of Eighty New Taiwan Dollars (NT$80) per hour per person, up to a maximum of Fifteen Thousand New Taiwan Dollars (NT$15,000) per month, will be disbursed according to the number of such employees.3. If a middle-aged person has agreed with the employer that they will be paid for their full-time work with a monthly salary: the incentive of Thirteen Thousand New Taiwan Dollars (NT$13,000) per person per month will be disbursed according to the number of such employees.4. If a middle-aged person has agreed with the employer on employment terms other than those specified in the preceding sub-paragraph: the incentive of Seventy New Taiwan Dollars (NT$70) per hour per person, up to a maximum of Thirteen Thousand New Taiwan Dollars (NT$13,000) per month, will be disbursed according to the number of such employees.If a worker takes a leave of absence in accordance with the relevant laws and regulations of the Labor Standards Act and the Gender Equality in Employment Act, and as a result, the salary paid by the employer is lower than the standards set forth in the respective sub-paragraphs of the preceding paragraph, the employment incentive will be disbursed according to the actual salary received by the worker.In the event that the same employer employs the same worker, the employment incentives received by the employer in accordance with these regulations and the Implementation Regulations for Employment Promotion with Employment Insurance as well as other subsidies or allowances of the same nature from government agencies shall be calculated together. The maximum period upon application for receiving the incentive is 12 months.In the event that a worker is employed by two or more employers within the same period and meets the requirements set out in Subparagraph 2 or 4 of Paragraph 1, each employer is entitled to apply for incentives in accordance with the regulations. The public employment service agency shall disburse the incentives according to the timing of the employers’ applications. However, the total monthly incentive shall not exceed the maximum amount specified in Subparagraph 2 or 4 of Paragraph 1.