哺集乳室與托兒設施措施設置標準及經費補助辦法

These regulations are enacted pursuant to Paragraph 3, Article 23 of the “Gender Equality in Employment Act” (hereinafter referred to as the “Act”).

11.Breastfeeding (Breast milk collection) rooms set forth in Subparagraph 1, Paragraph 1, Article 23 of the Act are defined as places established by the employers for employees to breastfeed or collect breast milk.

22.Childcare facilities set forth in Subparagraph 2, Paragraph 1, Article 23 of the Act are defined as childcare service institutions established individually or jointly by employers.

33.Childcare measures set forth in Subparagraph 2, Paragraph 1, Article 23 of the Act are defined as follows:

4(1)Employers by way of commission, contracting with childcare service institutions to provide childcare services.

5(2)Employers employing or entrusting childcare providers at designated locations to provide childcare services for the children of their employees. (hereinafter referred to as “workplace home-based childcare services”).

6(3)Providing childcare subsidies to employees.

74.The applicable targets of childcare facilities and measures referred to in the two preceding paragraphs are children of employees under the age of twelve.

85.Childcare service institutions set forth in Paragraph 2 and Subparagraph 1, Paragraph 3 refer to institutions such as baby care centers, preschools, workplace cooperative style education and care service centers, public community infant centers, and after school care centers approved by municipality or county (city) competent authorities (hereinafter referred to as Competent “Authorities”).

1Standards for employers establishing breastfeeding (breast milk collection) rooms are as follows:

2(1)The location of the breastfeeding (breast milk collection) room shall be easily accessible to the employees, clearly marked, and either be near a sink or has a hand-washing facility.

3(2)Breastfeeding (breast milk collection) rooms shall provide privacy and security for users and shall have good lighting and ventilation.

4(3)Breastfeeding (breast milk collection) rooms shall be equipped with the following basic facilities:

5(a)Armchairs.

6(b)Tables.

7(c)Electrical outlets.

8(d)Refrigerators for storing breast milk.

9(e)Garbage bins with lid.

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11.Employers may apply for subsidies in accordance with the following standards and provisions:

2(1)Breastfeeding (breast milk collection) rooms: A maximum subsidy of NT$20,000.

3(2)Childcare facilities:

4(a)For newly constructed facilities: A maximum subsidy of NT$5,000,000.

5(b)For existing facilities: A maximum annual subsidy of NT$1,000,000.

6(3)Workplace home-based childcare services: A maximum annual subsidy of NT$1,000,000.

7(4)Provision of childcare subsidies to employees: A maximum annual subsidy of NT$1,000,000.

82.The subsidy items for the childcare facilities referred to in Subparagraph 2 of the preceding paragraph are as follows:

9(1)Expenses for childcare facility equipment: Including the purchase, renewal, or improvement of child play equipment, kitchen and sanitary equipment, health care equipment, safety equipment, educare equipment, internal safety facilities for vehicles specially designated for young children, and breastfeeding (breast milk collection) equipment.

11.Subsidy applications shall be accepted and reviewed by competent authorities. Applications that are approved shall be subsided in accordance with the standards listed in Paragraph 1 of the preceding article and may be forwarded to the central competent authority to apply for additional subsidies given its circumstances.

22.Competent authorities may conduct on-site visits if necessary.

11.When deciding the amount of subsidies in accordance with the Regulations, the following items shall be reviewed:

2(1)Appropriateness of the planning and establishment of the breastfeeding (breast milk collection) room.

3(2)The total number of children at childcare institutions set up by employers and the number of employee children;

4(3)The ratio between the number of employee children requiring child care and the actual number of children being sent for care;

5(4)The level of childcare fee reduction;

6(5)The suitability of arrangement of childcare time with respect to the working hours of employees;

7(6)The appropriateness of the planning and arrangement of space and facilities for workplace home-based childcare services provided by employers.

8(7)The conditions of child care subsidies provided by employers.

9(8)Innovativeness and diversity of the measures adopted.

11.Employers applying for subsidies for breastfeeding (breast milk collection) rooms under Subparagraph 1, Paragraph 1 of Article 4 shall submit the following documents:

2(1)Application form

3(2)Implementation plans.

42.Employers applying for subsidies for childcare facilities under Subparagraph 2, Paragraph 1 of Article 4 shall submit the following documents:

5(1)Application form

6(2)Implementation plans.

7(3)Roster of employees' children under care

8(4)A photocopy of the establishment permit certificate of the childcare service institution.

9(5)Applicants applying for subsidies for personnel expenses for educare or childcare personnel shall additionally submit a roster of educare or childcare personnel and payroll records.

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11.Breastfeeding (breast milk collection) rooms, childcare facilities or childcare measures that are setup or promoted by the government in accordance with the Regulations, or those who have received subsidies from other competent authorities in charge of related matters in that fiscal year may not apply for additional subsidies.

22.Childcare facilities commissioned to professional organizations for management, whether through renting the place of operation or setup by the government and operated by private organizations which are responsible for their own profits and losses, are not restricted by the provisions of the preceding Paragraph.

Employers who have accepted the subsidies shall implement their proposed plans with the subsidies provided. The competent authority shall request the return of the subsidies if there are violations of relevant statutes and administrative regulations, if there are discrepancies in designated use, or if there is non-effective implementation according to proposed plans.

Employers who have accepted the subsidies shall process matters concerning application for funds, payments, summary reports and auditing in accordance with the relevant statutes and administrative regulations.

The central competent authority may delegate the relevant matters concerning subsidies prescribed under these Regulations to local competent authorities, or commission related agencies (institutions), legal persons, or organizations to handle such matters.

Expenditure arising from the Regulations shall be earmarked a budget by the competent authorities.

The Regulations shall take effect on May 1, 2026.