Article 96 of the Law on the People with Disabilities Rights Protection Act stipulates that if a business institution fails to employ employees with disabilities in full without justifiable reasons, it can be punished continuously starting from 20,000 yuan, with a maximum fine of 100,000 yuan. Among them, "without justifiable reason" is an uncertain legal concept, and there is still no unified standard. Recently, the Ministry of Labor has started to formulate relevant norms for "without justifiable reasons", in addition to paying the difference subsidy according to law, a fine of NT$20,000 would be imposed and it would be a continuous penalty, with a maximum fine of NT$100,000.