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Corporate Service - Taiwan

Question

Application for Employer Incentive on Childcare Leave

Answer
Q: If the childcare allowance is paid on pro-rated basis for periods of less than one month, does the salary subsidy follow the same rule?
A: Yes. The pro-rated calculation applies to both the childcare allowance and the salary subsidy.

Q: Who is eligible to apply for the employer incentive?
A: Only employers with fewer than 30 employees are eligible to apply.

Q: What are the eligibility requirements for applying for the employer incentive?
A: The employed worker must apply for childcare leave without pay daily before each child reaches the age of 3.

Q: What is the amount of the employer incentive?
A: The incentive is calculated at NTD 1,000 per person per day.

Q: What is the maximum amount of employer incentive that can be claimed?
A: The incentive may be granted for up to a total of 30 days per child.

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