The Middle-aged and Elderly Employment Promotion Act is a labor law enacted in Taiwan in 2019 to encourage continued employment for individuals aged 45 and above, particularly those over 65. This law reflects the government's response to an aging population and increasing labor shortages by promoting workforce participation among older adults while ensuring legal clarity and protections.

The Act applies to two primary groups: Middle-aged workers (Ages 45 to 64) and Elderly workers (Age 65 and above). Its purpose is to support fair treatment, create reemployment opportunities, and promote age-inclusive labor practices in both public and private sectors.

Under the Act, companies must employ workers over the age of 65 under fixed-term contracts. Indefinite-term (permanent) employment is not permitted for this group.

The law prohibits discrimination against middle-aged and elderly individuals in hiring, promotion, compensation, or training.

The government provides resources such as job matching services, skills training programs, and subsidies for employers who hire or retain middle-aged and elderly workers.

The Act promotes the use of flexible schedules, part-time roles, or job-sharing arrangements for older employees.

For companies employing individuals over 65 in Taiwan, it is important to: draft and execute a fixed-term employment contract with clear start and end dates; ensure proper registration with Taiwan's Bureau of Labor Insurance (BLI) and National Health Insurance Administration (NHIA); and understand any variations in social insurance contributions or pension eligibility that may apply.

Employer of Record (EOR) providers like Remote People must ensure that: employment contracts for individuals over 65 are properly structured as fixed-term; clients are informed of age-related compliance obligations; and renewals of such contracts are managed transparently and justifiably to avoid the appearance of continuous employment.