Annotated Republic of China Regulations/Indigenous Peoples Employment Rights Protection Act Implementation Procedure

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zh:原住民族工作權保障法施行細則

The Indigenous Peoples Employment Rights Protection Act Implementation Procedure administratively supplements the Indigenous Peoples Employment Rights Protection Act in Taiwan.

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This implementation procedure is defined pursuant to Article 25 of the Indigenous Peoples Employment Rights Protection Act (hereinafter referred to as the IPERP).

The term "indigenous people status" stated in Article 2 of the IPERP refers to individuals who are registered as mountain region indigenous peoples or plain- and indigenous peoples in the census administration pursuant to Article 11 paragraph 1 of the Indigenous Peoples Status Act.

Indigenous peoples employee quota of government institutions, public schools, and state enterprises required to employ indigenous peoples pursuant to Articles 4 and 5 is computed based on the total number of employees hired for the positions stated in paragraph 1 of Article 4 and paragraph of Article 5, as reported for labor insurance on the 1st day of each month and positions stated in paragraph 3 of Article 5 as reported for civil service personnel insurance on the 1st day of each month.　However, number of retrenched or retired employees still reported for labor or civil service insurance is not to be included.
The personnel department of government institutions, public schools, and state enterprises should assist in the computation of the aforementioned indigenous people employee quota.

Employee number less than 1 computed for the indigenous people employee quota stated in Article 5 paragraphs 1 and 3, and Article 12 paragraph 1 of the IPERP should not be included in the count.

The term "Indigene cooperative society" stated in Article 8 of the IPERP refers to cooperatives organized and run pursuant to the Cooperative Society Act and other related laws, and whose indigenous people member meet the quota provided in Article 7 paragraph 3 of the IPERP.
The income and business tax exemption period of indigenous peoples cooperative societies pursuant to the Article 8 proviso of the IPERP is from November 2, 2001 to November 1, 2007.
In the event that the membership withdrawal, retirement, expulsion or new membership participation of the aforementioned Indigene cooperative society after its organization would bring down the indigenous people membership size under the minimum requirement stated in Article 7 paragraph 3 of the IPERP; the said society would be required to pay for the income and business taxes due for the period.
The aforementioned income tax payment should be based on the government-standard taxable income computation for the period and prorated based on the number of months that indigenous people members are under minimum quota.

Indigenous peoples region procurement stated in Article 11 of the IPERP refers to the procurements executed inside indigenous peoples region.

The term "under the Government Procurement Act minimum" stated in Article 11 of the IPERP refers to the procurement amounts provided in Article 13 paragraph 3 of the Government Procurement Act.

The pre-employment training referred in Article 12 paragraph 2 of the IPERP refers to work skill and work safety training programs provided to indigenous peoples by the project bidder before indigenous peoples are put to work.

The special municipality or county (city) government authority, depending on the actual existing requirement, should organize a task-oriented indigenous people employment promotion committee pursuant to Article13 paragraph 1 of the IPERP.

Government institutions, public schools, and state enterprises employing indigenous peoples but number of indigenous employees is less than the ratio provided in Articles 4 and 5 of the IPERP, are required to remit a monthly contribution payment to the government-funded Indigene Employment Fund on the tenth of each month effective November 2, 2004.

The term "basic salary" stated in Article 24 paragraph 2 refers to the basic salary provided in Article 21 of the Labor Standard Law.

The central administrative authority should assign the acceptance, evaluation, assessment, and collection of monthly contributions payments to an establishment, institution, corporation, or group.