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Disadvantaged Family Is Exempt from Paying Employment Security Fee.
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Cross-Border Workforce Affairs Center

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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.