The Ministry of Labor plans to implement a new corporate childcare subsidy program titled “Enterprise Childcare 333 — The Government Is Here to Help” starting May 1, 2026. Through measures known as the “Three Relaxations,” “Three Increases,” and “Three New Additions,” the program aims to promote the establishment of family-friendly workplace environments. 

The Ministry of Labor stated that Taiwan is facing the challenges of a declining birthrate and a super-aged society. Creating workplace environments that enable workers to balance work and childcare has become an urgent priority. In 2025, the Ministry assisted 476 companies in providing childcare services, benefiting a total of 12,947 employees. However, businesses have indicated that issues such as “rigid subsidy items” and “the need for regulatory relaxation” remain, leading to the decision to amend the relevant regulations. 

The key contents of the “Enterprise Childcare 333 — The Government Is Here to Help” program include: 

1. Three Relaxations (Lowering subsidy thresholds and duration limits) 

1. The requirement that childcare allowance subsidies be conditioned on employees enrolling their children in childcare service institutions will be abolished. 
2. The restriction that employers with 250 or more employees who have operated an in-house childcare facility for over six years are no longer eligible for subsidies will be abolished. 
3. The rule limiting subsidies for childcare equipment to once every three years will be relaxed to once every two years. 

2. Three Increases (Raising subsidy amounts and enhancing flexibility for enterprises) 

1. The subsidy amount and rate for childcare allowances provided by employers to employees will be increased, up to NT$10,000 per person per year. (2) The subsidy ceiling for “childcare facilities” and “childcare measures” will be increased to a maximum of NT$1 million per year. 
2. The subsidy for temporary attendants in temporary childcare spaces for employees’ children will be increased to a maximum of NT$300 per hour. 

3. Three New Additions (Supporting sustainable, family-friendly business operations) 

1. A new subsidy will be introduced for enterprises that reduce childcare service fees for employees, calculated based on the number of employees’ children, with a maximum of NT$9,600 per child per year. (2) A new subsidy for the operating costs of childcare facilities will be introduced, calculated based on the number of employees’ children, with a maximum of NT$6,000 per child per year. 
2. A new subsidy for personnel costs of childcare and early childhood education staff under “childcare facilities” and “childcare measures” will be introduced, with a maximum of NT$60,000 per person per year.