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Promotion of Employment of A Fixed Number of People with Disabilities in Accordance with the People with Disabilities Rights Protection Act

Unit: Welfare Promotion Section; Contact: Mr. Liu; Tel: 22289111 ext. 35405 


To promote employment of people with physical and mental disabilities and enhance the ratio of the fixed number of people with physical and mental disabilities employed by each institution (agency) in accordance with Article 38 of the People with Disabilities Rights Protection Act promulgated by President on July 11, 2007, any government agency, public school or public business organization whose total employees are more than 34 persons shall employ people with physical and mental disabilities and the employed people with physical and mental disabilities shall be at least 3% of the number of its total employees. Any private school, association or private business organization whose total employees are more than 67 persons shall employ people with physical and mental disabilities and the employed people with physical and mental disabilities shall be at least 1% of the number of its total employees, and no less than 1 person. (If the number of total employees is from 67 to 199, then one disabled person shall be employed.  If the number of total employees is more than 200, then the number of disabled people to be employed shall be calculated based on the number of total employees multiplied by 1%, and rounded to the nearest integer.)  Relevant provisions of the Act shall be implemented 2 years after the promulgation (i.e. on July 11, 2009). 
Methods of Computing the Number of People with Physical and Mental Disabilities with Capability to Work to be Employed by Each Institution (Agency):
(1) Each disabled employee whose monthly wage reaches the minimum wage provided in the Labor Standards Act is counted as one person. However, if severe physically and mentally disabled people are employed, each person shall be counted as 2 persons.
(2) In case of a disabled employee working part-time whose monthly wage reaches a half of, but is less than, the minimum wage provided in the Labor Standards Act, such 2 employees shall be counted as one person. However, if severe physically and mentally disabled people are employed, each person shall be counted as one person.
(3) The number of total employees is based on the number of employees listed for labor insurance and government employee insurance on the first day of each month. If a quota of personnel of a public agency or school is determined to be frozen or without replacement, then such quota shall not be included in the number of total employees. 
If an institution (agency) fails to employ sufficient number of people with physical and mental disabilities, the institution (agency) shall pay the difference subsidy to the Disabled Employment Funds under the competent authority in charge of labor at municipality / city / county level. The amount of the subsidy is based on the difference in number of employees multiplied by the minimum monthly wage NT$21,009.
Comparisons Between New Act and Old Act for Employment of a Fixed Number of People with Disabilities

 

 

People with Disabilities Rights Protection Act (Amended)

Physically and Mentally Disabled Citizens Protection Act (Original)

Threshold【38】

Public: The number of total employees is 34.

Private: The number of total employees is 67.

Public: The number of total employees is 50.

Private: The number of total employees is 100.

Percentage【38】

Public: 3%

Private: 1% (and no less than 1 person)

Public: 2%

Private: 1%

Basis of Computation【38】

The number of total employees and physically and the number of mentally disabled employees is based on the number of those who listed for labor insurance and government employee insurance on the first day of each month. (Enabling Statute)

The number of total employees is based on the number of employees listed for labor insurance and government employee insurance on the first day of each month. (Enforcement Rules)

Weighting【38】

Each severe physically and mentally disabled people employed is counted as 2 persons.

Each severe physically and mentally disabled people employed is counted as 2 persons.

Exceptions【38】

1. The method of computing the number of total employees is not applicable to the following units: police administrations, fire departments, customs affairs, national defense, legal affairs and airports.  2. A quota of personnel determined to be frozen or without replacement is not included in the number of total employees. (Added newly)  3. People with disabilities whose monthly wage does not reach the minimum wage or who work under sheltering employment in the sheltering employment service agency are not included in the employees with disabilities and total employees. (Added newly)  4. If a disabled employee working part-time whose monthly wage reaches a half of, but is less than, the minimum wage, such 2 employees shall be counted as one person, which shall be included in the employees with disabilities and total employees.

1. The method of computing the number of total employees is not applicable to the following units: police administrations, fire departments, customs affairs and legal affairs.  2. If a disabled employee working part-time whose monthly wage exceeds a half of the minimum wage, such 2 employees shall be counted as one person, which shall be included in the employees with disabilities.

Announcing in public the agencies failing to employ sufficient number of people with physical and mental disabilities

【103】

The competent authorities of all levels may announce those agencies that violate Paragraphs 1 and 2 of Article 38. (Added newly)

 

Late Payment Penalty【103】

0.2% per day from the date following the expiration of the payment period till the date preceding the payment of tax, and limited to the amount equal to the difference subsidy (Added newly)

 

 

 

 

  • Data update: 2021-08-19
  • Publish Date: 2018-12-18
  • Source: Labor Affairs Bureau
  • Hit Count: 487