Enforcement Rules of Gender Equality in Employment Act
1.中華民國九十一年三月六日行政院勞工委員會(91)勞動三字第 09100 10554 號令訂定發布全文 15 條;並自發布日施行 2.中華民國九十七年七月十一日行政院勞工委員會勞動 3 字第 0970130 523 號令修正發布名稱及第 1、2、7 條條文 (原名稱:兩性工作平等法施行細則;新名稱:性別工作平等法施行細 則) 3.中華民國一百零一年四月二十三日行政院勞工委員會勞動 3 字第 101 0131102 號令修正發布第 5、7 條條文 4.中華民國一百零三年一月十六日行政院勞工委員會勞動 3 字第 10301 30033 號令修正發布第 13、14 條條文 5.中華民國一百零三年十月六日勞動部勞動條 4 字第 1030132090 號令 修正發布第 7 條條文;增訂第 4-1 條條文 6.中華民國一百零四年三月二十七日勞動部勞動條 4 字第 1040130464 號令修正發布第 7 條條文;刪除第 4 條條文 7.中華民國一百十一年一月十八日勞動部勞動條 4 字第 1110140034 號 令修正發布第 7、9、15 條條文;第 7 條條文自一百十一年一月十八 日施行,第 9 條條文自一百十一年五月一日施行 8.中華民國一百十三年一月十七日勞動部勞動條 4 字第 1130147544 號 令修正發布名稱及第 1、15 條條文;增訂第 1-1、4-2~4-4 條條文 ;除第 4-2、4-3 條條文自一百十三年三月八日施行外,自發布日施行 (原名稱:性別工作平等法施行細則;新名稱:性別平等工作法施行細 則) 9.中華民國一百十五年四月八日勞動部勞動條 5 字第 1150147759 號令 修正發布第 4-2、4-3 條條文
資料來源:全國法規資料庫(ChOrder.json,版本 2026/7/24 上午 12:00:00)・政府資料開放授權
The Enforcement Rules are enacted pursuant to Article 39 of the Gender Equality in Employment Act (hereinafter referred to as the “Act”).
Before enforcement of Paragraphs 2 to 4 of Article 5 of the Act amended and promulgated on August 16, 2023, various competent authorities have established the gender equality work committees pursuant to Article 5 of the Act, and the committee members who hold the term of office to be expired after enforcement of said amendments may continue to hold the position until expiration of the term of office.
Discriminatory treatments referred to in Articles 7-11, 31 and 35 of the Act shall mean that employers directly or indirectly treat employees or applicants adversely because of their gender or sexual orientation.
The nature of work only suitable to a specific gender referred to in Article 7 of the Act shall mean a work that cannot be accomplished or cannot be possibly accomplished by the applicants or employees of a specific gender.
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1When the school an intern attends finds out the intern has encountered sexual harassment, the school shall urge the unit providing the practical training to take immediate and effective action to rectify and remedy the conduct as well as provide the intern with necessary assistance.
2When an appeal applicant is an intern, the local competent authority may request the education authority and the school the intern attends to conduct joint investigations.
1The collaborative work referred to in Subparagraph 2, Paragraph 3 of Article 12 and Paragraph 2 of Article 13 of the Act means the engagement in the work for common purposes in the same period.
2The persistent sexual harassment referred to in Subparagraphs 1 and 2, Paragraph 3 of Article 12 of the Act means the sexual harassment occurring during both working hours and non-working hours, and also time-intensive in nature.
3Highest-ranking official as referred to in Subparagraph 2, Paragraph 8 of Article 12 of the Act shall be determined by the local competent authority in accordance with the following provisions:
41. The legal representative of a legal person, partnership, non-legal person group, and other organizations with representatives or managers: The person recorded as the external representative in company registration, business registration, limited partnership registration, foundation registration, or other relevant documentary proof of lawful establishment shall prevail. The same shall apply where establishment registration is required by law but has not been completed.
52. A person equivalent to the representative referred to in the preceding subparagraph: A person who substantially performs the duties of the representative or substantially controls the organization’s personnel affairs, finances, or business operations, and who falls under any of the following circumstances within the organization:
6(1) Is currently serving or has previously served as a director (trustee) or supervisor.
1The phrase “become aware of” referred to in the preface of Paragraph 2 of Article 13 of the Act is not subject to the victim’s initiation of the complaint against sexual harassment with the employer only.
2The local competent authority referred to in Paragraph 4 of Article 13 of the Act means the competent authority of the municipality or county (city) where the victim provides labor services.
The employer, employee or job applicant who disagrees with the decision made by the central competent authority’s Gender Equality Work Committee pursuant to Paragraph 2 of Article 34 of the Act as of the date of enforcement of Article 34 of the Act amended and promulgated on August 16, 2023 may file an administrative litigation pursuant to laws, before filing an appeal.
1In computation of employees hired referred to in Paragraph 1 to Article 13, Article 19 and Paragraph 1 to Article 23 of the Act, the number of employees shall include those who are hired by branch offices and affiliated units.
2The number of employees hired referred to in Article 19 of the Act shall be calculated by the total amount of employees hired by the employers on the first working day of the month that the employees file their applications or make their requests.
The computation of the period of maternity leave referred to in Paragraph 1 to Article 15 of the Act shall be computed consecutively according to calendar.
For the seven-day pregnancy checkup accompaniment and paternity leaves referred to in Paragraph 5 of Article 15 of the Act, except that the pregnancy checkup leave shall only be applicable during the gestation period of the spouses, employees shall have the paternity leave during a 15-day window before and after the day their spouses are in labor.
Where a female employee giving child-birth or miscarrying a child during a non-pay parental leave pursuant to Paragraph 1 to Article 16 of the Act and before the expiration of the leave-taking period and if the periods of her maternity leave as prescribed by Paragraph 1 to Article 15 of the Act survive after her reinstatement date, her employer shall still offer them the maternity leave pursuant to the Act. However, the period from the date of child-birth or miscarriage to the date of reinstatement should be deducted from the period of maternity leave.
The labor occupational accident insurance of the labor insurance program shall not be included in the original social insurance programs referred to in Paragraph 2 of Article 16 of the Act that employees are entitled to continuously participate. The employees on leave shall be continuously covered through the original insured units.
For those employees who participate continually in the original social insurance programs referred to in Paragraph 2 to Article 16 of the Act, matters concerning their insurance procedures, insurance amount, payment of premiums and insurance benefit payments shall be processed in accordance with the related statutes and administrative regulations.
Feeding in person referred to in Paragraph 1 to Article 18 of the Act shall also include female employees using containers to store their breast milk in order to feed their babies.
The children referred to in Paragraph 1 to Article 16, Paragraph 1 to Article 18 and Article 19 of the Act mean children born within wedlock, illegitimate children and adopted children.
When employees file applications or make requests pursuant to Articles 15 to 20 of the Act, employers may require them to provide with related verification documentations, if necessary.
The child care facilities or suitable child care measures that employers shall set up for their employees referred to in Paragraph 1 to Article 23 of the Act shall include the facilities or measures that are jointly provided for in conjunction with other employers, or the facilities or measures provided for by other child care institutions or kindergarten that are commissioned by the employer.
1The Enforcement Rules shall be enforced as of the date of promulgation.
2Article 7 of the Enforcement Rules amended and promulgated on January 18, 2022 shall be enforced as of January 18, 2022. Article 9 of the Enforcement Rules shall be enforced as of May 1, 2022. Articles 4-2 and 4-3 of the Enforcement Rules amended and promulgated on January 17, 2024 shall be enforced as of March 8, 2024.
8(3) Has been identified by a labor union, shareholder, cooperating vendor, or complainant in a sexual harassment case as a person equivalent to the representative, with specific supporting evidence.
9(4) Is the spouse or former spouse of the representative; a blood relative within the fourth degree of kinship; the spouse of a blood relative within the third degree of kinship; a blood relative of the spouse within the third degree of kinship; or the spouse thereof.
10(5) Where the representative has been re-elected or replaced but the registration has not yet been completed.
11(6) Occupies a specially important position.