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Foreigner

What rights and obligations do foreigners have when they work in Taiwan?

  • Source:National Immigration Agency, Ministry of the Interior
  • Date:2016/11/1
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I. Observe the schedule of regular medical examinationss:
1. Foreign professionals:
Foreigners applying to work in Taiwan as teachers at supplementary language schools should submit a certificate of medical examination issued within the previous 3 months by hospitals designated by the governing agency, i.e. the Department of Health under the Executive Yuan of the Republic of China (ROC). If the certificate of medical examination is issued by a foreign hospital, it must be authenticated by the overseas representative office of the Republic of China.
2. Foreign Workers:
Foreign workers shall undergo a medical examination arranged by employers in hospitals designated by the Department of Health of the Executive Yuan within 3 working days of arrival in Republic of China and within a period of 30 days before and after the expiry of 6 months, 18 months and 30 months.
II. Apply for Alien Resident Certificate (ARC) within the prescribed time:
Within 15 days upon arrival, foreigners holding a resident visa should bring relevant documents to a local service center of the National Immigration Agency to apply for Alien Resident Certificate or entrust others to do so. Foreign workers are required to have fingerprint cards.
III. Pay income tax on salary earned in Taiwan according to the following regulations:
1. If a foreign worker has resided in Taiwan for 183 days or more within a taxable year and their applicable tax rate will be 5% to 40%. If the employer is a withholding agent under the income tax law, a foreign worker may request that their tax rate of 5% be deducted from their monthly salary or deducted in accordance with the appropriate income tax withholding law; if the income paid to the individuals who request that 5% be deducted from the monthly salary does not exceed NT$2,000 or an annual salary not exceeding NT$40,000, such withholding will be exempt. Individuals who request that income be withheld in accordance with the appropriate tax withholding law will be exempt from such withholding if his or her monthly salary, staring from 2011, does not exceed NT$68,500.
2. If a foreign worker who has resided in Taiwan for a period of less than 183 days, they are considered as a “non-resident” and their income tax will be withheld by their employer who is a tax withholding agent under the income tax act. If a foreign worker’s monthly income is below 1.5 times the minimum wage, i.e. NT$28,571, as authorized by the Executive Yuan, 6% of the income will be withheld for income tax purposes. If their monthly income exceeds that of $ NT28,571, 18% of the income will be withheld for income tax purposes.
3. For any foreign worker in Taiwan employed as a domestic helper or caregiver, due to the fact that your employer is not a withholding agent under the income tax law, whether or not they are a “resident” or a “non-resident”, their employer may not act as a withholder. Foreign workers still need to, in accordance with your labor contract, compute their monthly income tax and declare accordingly.
4. If a foreign worker has resided in Taiwan for a period exceeding 183 days after entering Taiwan, they must file their income tax every year. Filing of income tax for the current year should be done from May 1 to 31 of the following year. Those who will leave the country prior to the start of the time limit prescribed for filing income tax should file their income tax a week prior to their departure. If the filing is found to be eligible for a rebate, the tax bureau will issue a tax rebate check before the end of April of the following year.
5. If a foreign worker reports their income less than the actual amount, they will be fined no more than twice of the income tax shortage. If they do not file income tax according to the law, they will be fined no more than three times of the tax shortage.
IV. A written labor contract should be drawn up in accordance with the regulation:
The employer should sign a written contract with a foreign worker, and said contract must be of a fixed length of time. Those contracts not specifying a fixed length of time are limited by when the work permit expires. This also applies when renewing a contract. The contract should be in Chinese and also in translation using the mother language of the foreign laborer.
V. How to join into and withdraw from the labor insurance program: (for details, please log on to the Bureau of Labor Insurance)
1. Join the labor insurance program:
A foreigner above 15 full years and below 65 years of age and employed in a company or firm that employs more than 5 workers must be covered by the labor insurance program according to the “Labor Insurance Act.” The employer should submit the foreign worker's employment permit issued by responsible entity, and a photocopy of the worker's Alien Resident Certificate or passport to the Bureau of Labor Insurance in order to apply to join the labor insurance program. For those who employed in a company or firm that employs less than 4 workers or foreign workers who are hired by other industries, the employer could enroll them in Labor Insurance voluntarily.
2. Withdraw from the labor insurance program:
The day the foreign worker's contract is due, or if the foreigner voluntarily leaves the job early, or transfers to another employer to finish out his or her term, the business institution or the employer should apply to the Bureau of Labor Insurance for the foreign worker's withdrawal from labor insurance coverage.
VI. How to join into and withdraw from National Health Insurance (NHI) coverage: (for details, please link to the website of the Bureau of National Health Insurance, BNHI)
1. Join the NHI programe:
All foreign workers holding an Alien Resident Certificates should join the NHI program. The employer should apply for health insurance related matters to the local branch of the BNHI within three days starting from the day when the laborer fits the qualifications for joining the insurance program.
2. Withdraw from the NHI program:
Within three days starting from the day that the foreign laborer’s contract is up, or the foreigner voluntarily leaves the job early or transfers to another employer to finish out his or her term, the foreign laborer should apply to the NHI to withdraw from insurance coverage.
VII. Regulations of the working conditions as to the wage and working hours: (for detailed information, please visit the MOL website)
1. Businesses covered by the “Labor Standards Act”
If a foreigner is hired to work for businesses (manufacturing industry, construction industry, etc.) that fit the “Labor Standards Act”, their wages, working hours, leaves, overtime work, and terms of severance should be regulated in accordance with the “Labor Standards Act.”
Highlights of the existing related regulations are as follows:
(1) Minimum wage:
From April 1, 2013 onward, the monthly minimum wage is NT$19,047 a month, and From January 1, 2014 onward ,the hourly wage is NT$115.
(2) Regular working hours:
A worker’s normal working hours should not exceed eight hours each day and the total working hours of every two-week period should not exceed 84 hours.
(3) Overtime hours:
A employer should not have their workers work for more than 12 hours a day, including regular working hours, and the total overwork time should not exceed more than 46 hours each month.
(4) Overtime:
If a worker whose working hours are over 8 hours works overtime for less than 2 hours, then the overtime pay should be at least an additional 1/3 the regular hourly pay. If the overtime is more than 2 hours, but does not exceed 4 hours, the overtime pay should be at least an additional 2/3 the regular hourly pay.
2. Businesses not covered by the “Labor Standard Act”:
If a foreigner is employed by businesses that do not fall under the "Labor Standards Act" (domestic helpers, household caretakers, etc), terms regarding wages, working hours, leave and overtime work shall be regulated by the “labor contract” drawn up between the employee and the employer.
The rights and obligations of foreign workers in Taiwan are administered by Ministry of Labor and the Overseas Community Affairs Council. Foe details, please refer to the website of Ministry of Labor: Chinese WebpageEnglish Webpage
Address: 9F, No. 83, Section 2, Yangping North Road, Datong District, Taipei City
Telephone: 02-8995-6000

  • Hit: 22999
  • Updated: 2016/11/16 16:00:00