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The Taiwan Legislative Yuan has approved a new act governing the recruitment and employment of foreign professionals. The act has various benefits for foreign nationals working in Taiwan as well as for their employers. Confirmation of the implementation date is yet to follow, however details have already been confirmed. 

  • Foreign nationals working in Taiwan can now extend their work permit and Alien Residence Card (ARC) for stays of up to five years. Previously, the limit was three years.

  • ARC holders are allowed to enrol in the National Health Insurance System faster than the current requirement for six months of residence.

  • Foreign nationals will be able to participate in a pension scheme that will be paid for by their employer.

  • A requirement that the Alien Permanent Residence Card (APRC) holder does not leave Taiwan for more than five years without re-entering is replacing the current minimum duration of stay of 183-days per year for APRC holders.

  • Foreign nationals will be able to apply for a multiple-entry job-seeking visa, which is valid for six months. A cap will be placed on the number of job-seeking visas issued annually.

  • Foreign professionals will also be able to apply for a four-in-one gold card that combines a work visa that allows them to transition between jobs without legal restrictions, a resident visa, an ARC and a re-entry permit. This type of card can be applied for by the foreign national without the approval of their employers.

  • Foreign workers with an annual salary of TWD 3 million (US$ 99,437) or more for three consecutive years are eligible for a tax deduction rate of 50 percent of the annual income.

  • The act also covers residents of Hong Kong and Macau working in Taiwan.


Key Considerations

The implementation of the new law is yet to be announced. Once the new law comes in to effect, foreign nationals in Taiwan and their employers should be able to take advantage of the above mentioned changes to the immigration rules. 

As soon as the implementation date is announced, we will confirm accordingly. 

Source: This update was prepared using information from the Legislative Yuan, Republic of China (Taiwan)


Disclaimer: The above information is provided for general information purposes only and should not be construed as legal advice. If you have any further inquiries regarding the applicability of this information, please contact Debra Jane Beynon,  Regional Immigration Manager APAC.

New foreign recruitment law in Taiwan

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