Regulations for Creating Employment Stability for Middle-Aged and Elderly Employees Article 16
In the event that a subsidized assistive occupational device has any of the following situations and the position using the said subsidized device has become vacant within two years after the subsidy was received and no middle-aged person or elderly person is employed to use the device, the employer shall report to the competent authority to take back possession of the assistive devise:1. The device is fully subsidized and can be used repeatedly;2. The service life of the device has not yet expired; or3. The device shall be taken back after the evaluation according to Article 14.The service life set forth in Subparagraph Two of the preceding paragraph shall be determined according to the following order:1. If the device is listed in the subsidy for assistive device for the disabled reference table of the Ministry of Health and Welfare, the service life specified in the reference table shall apply2. The service life specified in the Standards of Classification for Properties published by the Directorate General of Budget, Accounting and Statistics of the Executive Yuan.3. If the device does not fall into the preceding two categories, the service life shall be two years.
中文原文 在職中高齡者及高齡者穩定就業辦法第16條
雇主申請補助購置之就業輔具，符合下列各款情形，且於受補助後二年內遇該補助項目之職位出缺，而未能僱用使用相同輔具之中高齡者或高齡者，應報請主管機關回收輔具：
一、全額補助，且具重複使用性質。
二、未逾使用期限。
三、經第十四條評估、審查應予回收。
前項第二款所定使用期限，依下列順序定之：
一、屬衛生福利部身心障礙者輔具費用補助基準表所定輔具者，其使用年限從其規定。
二、依行政院主計總處財物標準分類規定之使用年限。
三、非屬前二款者，使用年限為二年。
一、全額補助，且具重複使用性質。
二、未逾使用期限。
三、經第十四條評估、審查應予回收。
前項第二款所定使用期限，依下列順序定之：
一、屬衛生福利部身心障礙者輔具費用補助基準表所定輔具者，其使用年限從其規定。
二、依行政院主計總處財物標準分類規定之使用年限。
三、非屬前二款者，使用年限為二年。