Disadvantaged family who hires foreign worker to render home care services may exempt from paying employment security fee.Family employer or the care receiver meets the requirements of low-income or lower-middle-income households as defined in Public Assistance Act, or the qualification of low-income subsidy pursuant to People with Disabilities Rights Protection Act or the lower-middle-income living subsidies pursuant to Senior Citizen Welfare Act, such employer will be exempt from paying the employment security fees.