Regulations for the Implementation of the Employment Promotion Allowances Article 10
After the public employment service institutions accept the employment request registration from persons designated in Paragraph 1 of Article 2, and provide employment counseling and employment referral, when any of the following circumstances arise, the public employment service institutions shall assign the applicant to a recruiting unit for a temporary job and shall pay the temporary job allowance:1. Those cannot be employed by referral within fourteen days after the filing of the employment seeking registration.2. Those have legitimate reasons not to accept referral job.The aforementioned legitimate reasons refer to work compensation does not reach 60% of the original insured salary, or the working place is more than thirty kilometers away from where the applicant regularly lives.The recruiting units referred to in Paragraph 1 are government institutions (institutes) or legally established and registered non-profit organizations, which provide a temporary work plan and being reviewed and approved by the public employment service institutions. But precluding political organizations and Political party.The recruiting units shall pay the temporary job allowance, and perform as an Income Tax Withholder to deduct the due taxes upon the payment of the allowance.
中文原文 就業促進津貼實施辦法第10條
公立就業服務機構受理第二條第一項所定人員之求職登記後，經就業諮詢並推介就業，有下列情形之一者，公立就業服務機構得指派其至用人單位從事臨時性工作，並發給臨時工作津貼：
一、於求職登記日起十四日內未能推介就業。
二、有正當理由無法接受推介工作。
前項所稱正當理由，指工作報酬未達原投保薪資百分之六十，或工作地點距離日常居住處所三十公里以上者。
第一項所稱用人單位，指政府機關（構）或合法立案之非營利團體，並提出臨時工作計畫書，經公立就業服務機構審查核定者。
但不包括政治團體及政黨。
用人單位應代發臨時工作津貼，並為所得稅扣繳義務人，於發給津貼時扣繳稅款。
一、於求職登記日起十四日內未能推介就業。
二、有正當理由無法接受推介工作。
前項所稱正當理由，指工作報酬未達原投保薪資百分之六十，或工作地點距離日常居住處所三十公里以上者。
第一項所稱用人單位，指政府機關（構）或合法立案之非營利團體，並提出臨時工作計畫書，經公立就業服務機構審查核定者。
但不包括政治團體及政黨。
用人單位應代發臨時工作津貼，並為所得稅扣繳義務人，於發給津貼時扣繳稅款。