Despite the promulgation of the Physically and Mentally Disabled Citizens Protection Act in 1990 and regulations establishing a minimum number of disabled people that companies must employ, many companies still breach the law and get fined, gathering over NT $ 10 billion for the Job Placement Fund for the Physically and Mentally Handicapped.
雖然民國 79 年修訂的「殘障福利法」（身心障礙者保護法）已有「定額雇用」身心障礙者的規定，但仍有許多企業以繳納罰款替代，目前已累積了超過一百億元台幣的「身心障礙者就業基金」。