(1) If an employer has allowed an employee to take childcare leave or work under reduced working hours during a period of childcare, the State may partially subsidize the living expenses of the employee and the expenses incurred by the employer in maintaining the employee's employment.
(2) The State may provide tax and financial support to employers who introduce measures, such as allowing employees to work from home during a childcare period, to assist their employees in achieving a balance between work and family life. <Amended on Oct. 22, 2024>[This Article Wholly Amended on Dec. 21, 2007]