Article 6 Employment Assistance for Middle-aged and Elderly Persons 164. The Middle-aged and Elderly Employment Promotion Act was originally planned to be promulgated on May 1, 2020, by the Executive Yuan; however, due to the recent impact of the COVID-19 pandemic, the rate of labor utilization in domestic industry has decreased, such that the implementation of the Act is currently postponed to a later date after the epidemic situation improves. The Act explicitly states that, upon the discovery of any workplace age discrimination, an administrative fine to a maximum amount of NT$1.5 million (USD 50,000) can be imposed; the Act aims for a positive impact on the promotion and protection of employment for the middle-aged and elderly. Nevertheless, if employers and workers still cannot improve their existing understanding of this issue, any type of government subsidies will not be effective in overcoming this problem. The Control Yuan recommends that the MOL not only establish policy incentives and implement legal penaltiesalso proactively educate the public and continuously track future post-law implementation effects. 165. The current retirement age in our nation is still compulsory, and flexible work schedules have not been widely introduced. Nevertheless, in view of the trends towards rapidly aging populations, most countries worldwide are now considering abandoning a compulsory retirement age and are aiming to implment partial retirement through labor-management negotiations with an adjusted model of operations. The national labor insurance old-age benefit in our nation uses the deferred pension method, the purpose of which is to give incentives for retired workers to defer the collection of their pension to a later date. To properly understand the situation in our nation, it is recommended that the MOL conduct further research on partial retirement to learn from experience in other countries, and to further examine the feasibility of various programs and measures to satisfy the actual needs of the situation. Employment Assistance for Indigenous People 166. Since the areas where indigenous peoples reside are mostly places in the mountains, with relatively weaker economic development, the factors of educational level, employment characteristics and economic environment, among others, affect their employment opportunities. The employment problem among indigenous peoples still requires proactive action from the government, including providing sufficient employment information, temporary and long-term job opportunities, and occupational training and improvement of educational level, such that through comprehensive and active employment protection measures the employment competitiveness of indigenous peoples can be enhanced. 73

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