Summary of the Amendments to the Regulations Governing Employment Enhancement of Unemployed Middle-Aged Persons and Elderly Persons Article 43

The employment period or hiring period set forth in Articles 19, 21, 23, and 40 shall be dated back to the day that the worker reported to work and the employment insurance for the worker took effect. However, if the worker is not eligible to participate in the employment insurance by law, the aforementioned period shall be dated back to the day that the labor occupational accident insurance for the worker took effect.
中文原文 失業中高齡者及高齡者就業促進辦法第43條
第十九條、第二十一條、第二十三條及第四十條所定受僱或僱用期間之認定,自勞工到職投保就業保險生效之日起算。
但依法不得辦理參加就業保險者,自其勞工職業災害保險生效之日起算。

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