Applicants claiming retirement benefits pursuant to this Act shall open a specific account with necessary documents at a financial institution for the deposit of retirement benefits. The deposits in the specific account of the preceding Paragraph shall not be the objects of offset, mortgage, security or compulsory execution. An employer shall pay compensation to a worker who is dead, injured, disabled or sick due to occupational accidents according to the following provisions; provided that if, in respect of the same accident, the employer has already paid compensation to the worker concerned in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, The employer may deduct those already paid compensation therefrom: 1.

The categories of occupation-related diseases and the scope of medical treatment covered shall be governed by the relevant provisions of the Labor Insurance Act. The employer shall be released from such compensation obligation by giving to the worker a lump sum payment equal to forty months of average wage if the worker failing to recover after two years of medical treatment has been diagnosed and confirmed by a designated hospital as being unable to perform the original work and so does not meet the disability requirements under Subparagraph 3 hereof.

The standards of disability compensation shall be prescribed in the applicable provisions of the Labor Insurance Act. The said survivors compensation shall be paid to survivors in the following order: a.

Spouse and children, b. Parents, c. Grandparents, d. Grandchildren, and e. Brothers and sisters. The compensation paid by an employer in accordance with the preceding article may be deducted from the payment of compensation for damages arising out of the same accident. The statute of limitation for claim right to receive compensation prescribed in Article 59 shall not be within two years from the date of the employee becomes entitled to receive the said compensation.

The right to receive compensation shall not be prejudiced by the severance of service by the particular worker, nor shall it be used for transference, assignment, set-off, attachment, mortgage or guarantee. The deposits in the dedicated account of the preceding Paragraph shall not be the objects of offset, mortgage, security or compulsory execution. When a business entity or contractor or subcontractor pays compensation for occupational accidents in accordance with the provisions of the preceding paragraph, each may claim reimbursement from the last subcontractor for the portion borne.

Where a contractor's or subcontractor's work site is located within the scope of work site of the original business entity or is provided for by the same, the said original business entity shall supervise the contractor or subcontractor to provide their hired workers with such labor conditions as prescribed in applicable statutes and administrative regulations. A business entity shall be jointly and severally liable with the contractor or subcontractor for the compensation of occupational accidents caused to workers hired by the contractor or subcontractor for having violated the provisions of the Occupational Safety and Health Act pertaining to obligations which the contractor or subcontractor are required to perform.

When a dispatched worker working at dispatch-requiring entity incurs an occupational accident, the dispatch-requiring entity and the dispatching entity shall be jointly and severally liable for compensation that an employer shall bear in accordance with this Chapter. If the dispatch-requiring entity or the dispatching entity has already paid for compensation in accordance with the provisions of the Labor Insurance Act or other applicable statutes and administrative regulations, it may claim deduction.

If the dispatch-requiring entity and the dispatching entity violating the provisions of the Act or the Occupational Safety and Health Act shall be jointly and severally liable for the compensation of occupational accidents caused to the dispatched worker. The compensation paid by the dispatch-requiring entity or dispatching entity in accordance with the Act may be deducted from the payment of compensation for damages arising out of the same accident. No employer shall be permitted to recruit any apprentice of less than fifteen years of age, unless such apprentice has graduated from the junior high school.

For the purposes of the Act, the term apprentice shall refer to a person whose objective is to learn technical skills in a job category prescribed by the competent authorities for apprentice training, and who receives training from an employer in accordance with the provisions of this Chapter. The provisions of this Chapter shall apply, mutatis mutandis, to foster workers and interns of a business entity, students under any business-education cooperation project, and other persons similar to apprentices in nature.

In recruiting an apprentice, an employer shall sign a written training contract in triplicate with each apprentice, particularizing the training subjects, training period, boarding and lodging arrangements, living allowances, relevant teaching subjects, labor insurance, certificate of completion of training, the effective date of contract, the conditions for the termination of the contract, and other clauses relating to the rights and obligations of both parties to the contract.

One copy of the contract shall be kept by each member of the parties thereto, and the remaining copy shall be forwarded to the competent authorities for recording. The retention period, if specified in an apprenticeship training contract, shall not be longer than the training period.

The number of apprentices shall not exceed one fourth of the total number of workers. The number of workers shall be deemed four for calculation purposes even if it is below that number.

The provisions of Chapter IV pertaining to working hours, recess and holidays, Chapter V pertaining to child workers and female workers, and Chapter VII pertaining to compensation for occupational accidents and other related labor insurance matters shall apply mutatis mutandis to apprentices.

The standards for calculating the wages of an apprentice in connection with compensation for occupational accidents shall not fall below the basic wage. An employer hiring more than thirty workers shall set up work rules in accordance with the nature of the business, and shall publicly display the said rules after they have been submitted to the competent authorities for approval and record.

The rules shall specify the following subject matters: 1. Working hours, recess, holidays, annual paid leave of absence and the rotation of shifts for continuous operations, 2. Standards, method of calculation and pay day of payable wages, 3.

Length of overtime work, 4. Allowances and bonuses, 5. Disciplinary measures, 6. Rules for attendance, leave-taking, award and discipline, promotions and transfer, 7. Rules for recruitment, discharge, severance, termination and retirement, 8.

Compensation and consolation payment for accident, injury or disease, 9. Welfare measures, Safety and health regulations to be followed and observed both the employer and the worker, Methods for communication of views and enhancement of cooperation between employer and worker, and Miscellaneous matters.

The work rules shall be null and void if they violate any mandatory or prohibitive provisions of statutes, administrative regulations, or collective agreements applicable to a particular business entity. To enforce the Act, other labor statutes and administrative regulations, the Central Competent Authority shall either establish a labor inspection agency or delegate this power to the competent authorities in the municipal cities. The local competent authority may also as necessary, dispatch staff members to conduct inspections.

The organizational structure of the labor inspection agency referred to in the preceding paragraph shall be prescribed by the Central Competent Authority. An inspector in the course of performing his official duties shall display the Labor Inspection badge. No business entity may reject such inspection.

In the event the said business entity rejects inspection, the inspector may enforce the visit in concert with the local competent authority or the police. An inspector in the course of performing official visit may request the business entity to produce necessary reports, records, books of account and other relevant documents or written explanations as prescribed by the provisions of the Act.

If it becomes necessary for the inspector to obtain any raw materials, supplies, samples, or information, a prior notice shall be given to the employer or his agent and a receipt shall be issued to acknowledge the materials given to him.

A worker, upon discovery of any violation by the business entity of the Act and other labor laws or administrative regulations, may file a complaint to the employer, competent authorities or inspection agencies. An employer may not terminate, transfer, reduce the wages of, or harm the rights and benefits in accordance with the law, contract or norm of such a worker nor take any unfavorable measures against the worker who files a complaint in accordance with the preceding paragraph.

If the employer commits any of the actions mentioned in the preceding paragraph, that action shall be null and void. Upon receipt of a complaint of the type from the first paragraph, the competent authority or the inspection agency shall conduct the necessary investigations and notify the worker in writing of its handling within sixty days.

The competent authority or the inspection agency shall keep the identity of the complainant confidential and shall not disclose any information which might reveal the identity of the complainant. For those who violate the provisions of the preceding paragraph, in addition to civil servants being held liable to criminal laws and administratively responsible, shall be liable for damages to the worker.

The central competent authority shall establish the rules and regulations for competent authorities regarding the confidentiality of accepting reported complaints and other matters that must be complied with. Failure to pay wages within a given period as ordered by the competent authority in accordance with Article 27 or to adjust working hours as required by the competent authority in accordance with Article 33; 3.

Failure to pay the minimum requirement of wages as defined by the central competent authority in accordance with Article 43 for work durations other than holidays and personal leave. Penalty applying mutatis mutandis to violations to Paragraphs 2 and 4 of Articles 45, Paragraph 3 of Article 64 and Paragraph 1 of Article 69 is applicable to the Penal Provisions of this Act.

For the business entity that is fined for violations of the Act, the competent authority shall publicly announce the name of such business entity or its owner s , the person s in charge, the date of the disposition, the violation of the provisions and the amount of the disposition, shall also order such business to make improvements within a given period; failure to make improvements shall be fined consecutively.

The competent authority may determine the amount of the fine in accordance with the number of employees that the violation involves, the number of violations accumulated or the amounts to be paid according to law. If the representative of a legal entity, the agent of a legal entity or a natural person, an employee or any other staff member violates the Act in the rendering of his respective services, the violator shall be punished pursuant to this Chapter; in addition, the legal entity itself or the natural person shall also be subject to punishment by such fine or administrative fine as prescribed in the respective articles of the Act; unless the representative of the legal entity or the natural person has done his best to avoid the occurrence of the violation.

Where an administrative fine remains unpaid after a demand for payment from the competent authority, the case shall be referred to the court for compulsory execution. A business entity shall hold meeting to coordinate worker-employer relationships and promote worker-employer cooperation and increase work efficiency. The regulations governing for labor-management conference shall be prescribed by the Central Competent Authority in concert with the Ministry of Economic Affairs and then reported to the Executive Yuan for approval.

In the case of a civil servant who also has the legal status of a worker, civil service laws and regulations shall govern such matters as appointment, discharge, wage, salary, award and discipline retirement, survivors compensation and insurance including that for occupational accidents. If the rest of the labor conditions are more favorable than the relevant provisions of the Act, the more favorable parts shall apply.

After the approval and public announcement of the Central Competent Authority, the following types of workers may arrange their own working hours, regular days off, national holidays and female workers' night work through other agreements with their employers.

These agreements shall be submitted to the local competent authorities for approval and record and shall not subject to the restrictions imposed by Articles 30, 32, 36, 37 and 49 of the Act: 1.

Supervisory, administrative workers, and professional workers with designated responsibility, 2. Monitoring or intermittent jobs, and 3. Other types of job in special nature. The agreement made under the preceding paragraph shall be in the form of written document. They shall use the basic standards contained in the Act as reference and shall not be detrimental to the health and well-being of the workers. The standards of severance and retirement benefit for the seniority accumulated before the application of the Act shall be calculated in accordance with the applicable Acts and administrative regulations effective during that time.

In cases there were no applicable Acts and administrative regulations, these standards shall be calculated in accordance with the rules promulgated by the respective business entities or the agreements reached by workers and employers themselves.

After the application of the Act, the standards of severance pays and retirement benefits for the seniority accumulated shall be calculated in accordance with Articles 17 and 55 of the Act.

The enforcement rules of the Act shall be prescribed by the Central Competent Authority and reported to the Executive Yuan for approval. This Act shall take effect from the day of promulgation. Amendments to Paragraphs 1 and 2 of Article 30, which were promulgated on June 28, , however, entered into force from January 1, ; amendments to Paragraph 1 of Article 28, which were promulgated on February 4, , shall take effect eight months after promulgation; amendments to the provisions of the Act, which were promulgated on June 3, , shall take effect from January 1, ; the date on which Paragraph 2 of Article 34, which was amended and promulgated on December 21, , takes effect shall be prescribed by the Executive Yuan, Articles 37 and 38 shall take effect from January 1, Moreover, the employer shall, in addition to clearly notifying employees about necessary information such as purpose, processing method, type, and the retention period of the personal information to be collected, also inform employees of the necessity of processing their sensitive personal information and the impact on their personal rights and interests.

The Chinese employer shall take necessary measures to ensure that the activities of processing personal information by its overseas HQ meets the standards for protection of personal information as prescribed herein.

In view of the impact of the PIPL on employment management, employers should conduct a comprehensive review and evaluation of their employment management measures.

This will enable employers to identify the possible legal risk management measures and formulate and adopt appropriate solutions and strategies within the organization, in keeping with the specific requirements of the PIPL.

Please contact the firm for assistance in China at china dezshira. We also have partner firms assisting foreign investors in The Philippines , Malaysia , Thailand , Bangladesh. As a legitimate tool for reasonable tax planning and cost saving, tax incentives play an important role.

Over the last few months, China has been quickly expanding the pilot program on electronic special value-added An Introduction to Doing Business in Hong Kong is designed to introduce the fundamentals of investing in Since the formulation of the GBA Initiative in , business communities have placed high expectation on the Stay Ahead of the curve in Emerging Asia.

Our subscription service offers regular regulatory updates, including the most recent legal, tax and accounting changes that affect your business. Official websites use. Share sensitive information only on official, secure websites. The Americans with Disabilities Act of ADA makes it unlawful to discriminate in employment against a qualified individual with a disability. The ADA also outlaws discrimination against individuals with disabilities in State and local government services, public accommodations, transportation and telecommunications.

This booklet explains the part of the ADA that prohibits job discrimination. This part of the law is enforced by the U. Equal Employment Opportunity Commission and State and local civil rights enforcement agencies that work with the Commission. Another part of the ADA , enforced by the U. Department of Justice, prohibits discrimination in State and local government programs and activities, including discrimination by all State and local governments, regardless of the number of employees, after January 26, In addition, since some private and governmental employers are already covered by nondiscrimination and affirmative action requirements under the Rehabilitation Act of , EEOC , DOJ, and the Department of Labor similarly coordinate the enforcement effort under the ADA and the Rehabilitation Act.

If you have a disability and are qualified to do a job, the ADA protects you from job discrimination on the basis of your disability. Under the ADA , you have a disability if you have a physical or mental impairment that substantially limits a major life activity.

The ADA also protects you if you have a history of such a disability, or if an employer believes that you have such a disability, even if you don't.

To be protected under the ADA , you must have, have a record of, or be regarded as having a substantial, as opposed to a minor, impairment. A substantial impairment is one that significantly limits or restricts a major life activity such as hearing, seeing, speaking, walking, breathing, performing manual tasks, caring for oneself, learning or working.

If you have a disability, you must also be qualified to perform the essential functions or duties of a job, with or without reasonable accommodation, in order to be protected from job discrimination by the ADA. This means two things.

First, you must satisfy the employer's requirements for the job, such as education, employment experience, skills or licenses.

Second, you must be able to perform the essential functions of the job with or without reasonable accommodation. Essential functions are the fundamental job duties that you must be able to perform on your own or with the help of a reasonable accommodation.

An employer cannot refuse to hire you because your disability prevents you from performing duties that are not essential to the job. Reasonable accommodation is any change or adjustment to a job or work environment that permits a qualified applicant or employee with a disability to participate in the job application process, to perform the essential functions of a job, or to enjoy benefits and privileges of employment equal to those enjoyed by employees without disabilities.

For example, reasonable accommodation may include:. Employer reputation is relevant not only to attract but also to retain qualified employees. While in the past financial incentives have been the most important instrument, corporate environmental … Expand.

This article describes four approaches to the employee-organization relationship, as defined from the employer's perspective. An empirical study of employees from ten companies found support for the … Expand. Perceptions of the mutual obligations between employees and employers: a comparative study of new generation IT professionals in China and the United States.

This study examines the psychological contract from the perspective of new IT recruits that are located in the US and China. Psychological contract emphasizes the mutual exchange between employees … Expand. View 1 excerpt, references background. The effect of organizational psychological contract violation on managers' exit, voice, loyalty and neglect in the Chinese context. How to attract and retain valuable human resources and how to create a mutually beneficial relationship between organizations and managers are always important questions for both multinational … Expand.

This research examines the relationships between psychological contract fulfillment and three types of employee behavior: in-role performance, organizational citizenship behavior directed at the … Expand.

We used cultural self-representation theory to develop a model of the processes linking delegation to work outcomes. We tested this model with data from a sample of subordinate-supervisor dyads … Expand. This research examines whether the relationships between psychological contract violations and three types of employee behavior intention to quit, neglect of in-role job duties, and organizational … Expand.

Toward a better understanding of psychological contract breach: a study of customer service employees.