The Ministry of Labor prescribed the Guidelines for Subsidizing Enterprises to Improve Work Environment and Promote the Mental and Physical Health of Workers in Work Premises (hereinafter, the "Guidelines") via the Lao-Dong-Bu-Zhi-Shou-1030201629 Circular of October 30, 2014. Consisting of 9 points, the Guidelines came into effect on the day of their promulgation.
The Guidelines were formulated by the Ministry of Labor to help employers create a healthy work environment, encourage enterprises to improve workers' work environment and promote measures that cater to the mental and physical health in work premises and promote healthy labor force. The competent authority for the Guidelines is the Occupational Safety and Health Administration (hereinafter, the "OSHA") under the Ministry of Labor.
Major provisions of the Guidelines include Point 3, which provides that the recipients of subsidies shall be factories or companies lawfully incorporated and registered, provided that they should not have received the any subsidy of the same nature from any agency affiliated with the Ministry of Labor. Point 4 provides that the application period shall be periodically announced by the OHSA each year, and applications will be processed on a first-come-first-served basis until the annual budget is depleted. Point 5 stipulates the categories of subsidies available for application and associated standards, including the category of work environment improvements and the category of activities or measures for promoting workers' mental and physical health in work premises with the percentage of subsidy determined by the number of workers involved. The maximum amount of subsidy for each application shall not exceed NT$30,000, and the maximum subsidy granted to same applicant in a given year shall not exceed NT$100,000. Point 6 stipulates the required documents, including the application form, the original of the receipt copy of the uniform invoices, receipts and budget report forms representing the total funding for which a subsidy is sought, a copy of registration documents evidencing lawful incorporation, proof of the most recent tax payment, copy of materials evidencing the number of workers covered by labor insurance and supporting documents: (1) the category of work environment improvements: documents (proposals) regarding work environment improvements and pictures depicting the circumstances before and after improvement; and (2) the category of activities or measures that promote workers' mental and physical health in employment premises: documents (proposals) regarding activities or measures that promote workers' mental and physical health in work premises and pictures depicting the activities or measures, an autonomous check list in the application and other documents required by the "OSHA". Point 7 stipulates the review and appropriation operations, while Point 8 provides for other relevant responsibilities of applicants, including the requirement that an applicant shall guarantee the accuracy of the expenditure vouchers, legal compliance if the Government Procurement Law is involved, compliance with the Copyright Law, and withholdings of all kinds of subsidies pursuant to tax laws. Point 9 stipulates supervision and evaluation requirements.