Independent Opinion of CEDAW apply to companies with less than 30 employees, which account for 97.7 percent of the industrial and service sectors in Taiwan.18 Recommendation 8 (1) The government should specify by law an external investigation mechanism to handle complaints when the employer is the perpetrator of sexual harassment in the workplace, and promptly coordinate among agencies to determine the authority responsible for sexual harassment cases in the workplace.19 (2) The government should consider asking companies of all sizes to establish and disclose sexual harassment prevention, complaints, and disciplinary measures.  18 According to a 2016 census conducted by the DGBAS, Executive Yuan, there were 1,296,304 enterprises in the industrial and service sectors in Taiwan, of which 1,266,254 employed less than 30 people.  19 The NHRC has learned from government agencies meetings that different views are held on whether the Act of Gender Equality in Employment under the MOL or the Sexual Harassment Prevention Act under the MOHW should be applied if the employer is the perpetrator of sexual harassment.  ¯16¯

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