Summary of the Amendments to the Regulations Governing Employment Enhancement of Unemployed Middle-Aged Persons and Elderly Persons Article 8

The employer shall employ all trainees based on the labor conditions set forth in the recruitment plan after the employer, has handled and finished the training as per Article 6；and if any trainee is not employed, all or part of the training expenses incurred by the said trainee shall not be subsidized. However, the above may not apply to the case where a trainee discontinues his or her training, fails to pass the evaluation or renounces his or her opportunity to be employed due to personal reasons.If the turnover rate of the employed trainees in the preceding paragraph exceeds 30% within one month after the training ends, the training expenses for those who have already resigned will not be subsidized.