Regulations Governing the Subsidy for Re-employment of Retired Middle-Aged and Elderly Persons Article 5
An employer employing elderly persons to pass down expert skills and experiences as per Article 30 of the Act may apply to the central competent authority for the following subsidies:1. Hand-on practice to pass down expert skills and experiences or hourly fee for the instructor;2. Cost of venue if the venue is not owned by the employer; and3. Any other necessary expenses;The employer shall make the application within the application period announced by the central competent authority.Regarding the amount of subsidy set forth in Paragraph One, the maximum amount of subsidy for the employment of an elderly person per year to the employer is One Hundred Thousand New Taiwan Dollars (NT$100,000). The maximum subsidy that an employer may receive per year is Five Hundred Thousand New Taiwan Dollars (NT$500,000)；however, the employed elderly person may not be the spouse of a relative by blood within the third degree of the employer.The application period, review and verification procedure prescribed in Paragraphs One and Two shall be announced separately by the central competent authority.
中文原文 退休中高齡者及高齡者再就業補助辦法第5條
雇主依本法第三十條僱用高齡者傳承專業技術及經驗，得向中央主管機關申請下列補助：
一、傳承專業技術及經驗之實作或講師鐘點費。
二、非自有場地費。
三、其他必要之費用。
雇主應於中央主管機關公告之受理期間提出申請。
第一項補助額度，每位受僱用之高齡者每年最高補助雇主新臺幣十萬元，每位雇主每年最高補助新臺幣五十萬元；受僱用之高齡者，不得為雇主配偶或三親等以內親屬。
第一項與第二項所定受理期間、審查及核銷作業等事項，由中央主管機關公告之。
一、傳承專業技術及經驗之實作或講師鐘點費。
二、非自有場地費。
三、其他必要之費用。
雇主應於中央主管機關公告之受理期間提出申請。
第一項補助額度，每位受僱用之高齡者每年最高補助雇主新臺幣十萬元，每位雇主每年最高補助新臺幣五十萬元；受僱用之高齡者，不得為雇主配偶或三親等以內親屬。
第一項與第二項所定受理期間、審查及核銷作業等事項，由中央主管機關公告之。