1. To support Executive Yuan initiatives addressing low birth rates, relevant regulations have been set by social insurance authorities, the Directorate-General of Personnel Administration (DPA), the Ministry of National Defense, and other agencies. Effective January 1, 115, in addition to existing social insurance benefits, the government budget will cover the difference so that each childbirth subsidy reaches NT$100,000 per birth. Since the additional funds come from the government budget, the regulation in Column 2 of the current childbirth subsidy table has been revised: if a spouse is covered by any social insurance (excluding National Health Insurance) and the total childbirth benefits and subsidies under applicable laws are lower than the subsidy standard in the table, the difference may be claimed.

2. Attached are:

• The revised “Guidelines for Remuneration and Benefits of Military, Public, and Educational Personnel,” Appendix 8: Subsidy Table for Marriage, Bereavement, and Childbirth for Public and Educational Personnel

• A revision comparison table

• The official letter from the Executive Yuan.

※The above is an AI-generated translation and may not be 100% accurate. For reference only — please double-check any important details.