that enforcement action shall only be taken once the PDRPA is amended by the MOHW to include reasonable accommodation and to stipulate that the refusal of reasonable accommodation shall be characterized as discrimination by law, and the relevant amendments apply to both private and public agencies. Because reasonable workplace accommodation cases require precedence in different disability categories, the NHRC recommends that the MOL enforce reasonable accommodation as soon as possible to minimize employer-employee disputes. 120. The number of persons with disabilities who received subsidies for employment-related assistive devices increased year-over-year between 2016 and 2019 (358 to 608). Furthermore, local governments continued to provide subsidies to cover the costs of job redesign services on a per-case basis and exempt employees with disabilities from the NT $100,000 limit. However, the NHRC discovered from data provided by the MOL that persons who received subsidies were concentrated in a handful of cities and counties. Many cities and counties have had zero subsidy cases. Moreover, only ten applicants across five local governments exceeded the subsidy limit of NT $100,000. Subsidization equality remains an urgent issue pending resolve by the MOL. 121. After the amendment of the PDRPA in 2007, sheltered workshops were redefined as workplaces for persons with disabilities. However, the annual growth of sheltered workshops and sheltered employment opportunities has slightly stagnated. Financial autonomy- and productivity-based systems blur the definition of sheltered workshops and limit their effectiveness. Sheltered workshops serve two functions: counseling and management. Therefore, providers of sheltered workshops are largely non-profit organizations that are only able to offer repetitive, low entry-level production or manufacturing jobs at secondary, less-competitive companies. These companies largely rely on government funding to stay in business and only offer sheltered workers low salaries sometimes unable to cover basic needs. Sheltered workshops aim to provide sheltered employment and career transition and connection services to persons with disabilities who would otherwise lack job qualifications or competitiveness. However, the number of successful career transition and connection is extremely low, which means the effectiveness of career transition 85