People with Disabilities Rights Protection Act Article 38-1

If an enterprise establishes a subsidiary enterprise in accordance with the Company Act, when the number of employees with disabilities has reached over 20% of the total employees, it is allowed to calculate the employment quota mentioned in the paragraph above.An enterprise shall be encouraged and guided when it invests a certain amount of money to the subsidiary companies or employs a certain number of people with disabilities following the rules in above paragraph.The investment amount in the above paragraph, the number of employees with disabilities, incentives and guidance, and the applicable conditions for the combined calculation in the first paragraph shall be prescribed by the central competent authorities of individual purposes with the participation from the central competent authorities in charge of labor affairs.