For foreigners who obtain the approval of employment from Taiwan Ministry of Labor, they have to visit the Taiwan official entity situated at their local countries to apply for the visa before entering the territory of Taiwan. The holder shall exchange the visa into ARC (Alien Resident Certificate) to start working in 5 days from the date of entry.
The basic privileges for foreigners working in Taiwan as following:
1Health Insurance
For ARC holders, the national health insurance is mandatory to cover during the period of residency in Taiwan. The coverage of such insurance is all necessary medical expenditures, including paramedic, hospitalization, dental, Chinese medicines and prescribed medicines. The insured person still needs to afford a fixed amount of fees upon visiting a medical treatment, but the rest of amount will be covered by the national health insurance. Thus, it doesn’t need to worry about the medical and treatment fees. The health insurance provides publics with overall medical cares.
Labor Insurance
For companies which number of employees are less than 5 persons, it is compulsory to cover additional labor insurance. The coverages of such insurance are maternity benefits, injury of sickness benefits, medical care benefits, disability benefits, old-age benefits, funeral grant benefits.
For those who meet the following conditions are not allowed to work in Taiwan legally:
(1) Without the approval of employment but work in Taiwan;
(2) Serve for other employers without the approval of employment;
(3) Engage in other works than the works under the coverage of approval;
(4) Be absent without justifiable grounds more than 3 days;
(5) Reject or fail to proceed health inspection;
(6) Defy the regulations of Employment Service Act
Foreigners who violate the abovementioned regulations during the period of employment would be abolished his/her permit to stay and asked to exit from the territory of Taiwan as well as prohibited to work in Taiwan in the following 3 years. For Taiwan employers who hire foreigners without approval of employment, a valid copy of approval, or from other foreigners hired by other companies, it may be faced the fine up to TWD 150,000 to TWD 750,000.
Disclaimer
All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.
Taiwan has a comprehensive labour law system, which aims to protect the basic rights and interests of workers while promoting the harmonious development of labour-management relations. The following will elaborate on Taiwan's salary and welfare service system from key aspects such as wages, working hours, and leave and recreation.
To promote the development of economic and trade activities in the Asia-Pacific region and to deepen business ties in the region, the APEC Business Travel Card Program (APEC) provides expedited entry and exit for business visitors who need to frequently travel across the Asia-Pacific region for short-stay business trips without having to go through complex immigration procedures for each trip.
If you have not received the tax bill in Taiwan, does that mean you do not have to pay the tax? A reminder to everyone, tax bills are sent via registered mail. If the mail is not collected and the post office retains it, it is still considered delivered under the law even if you did not actually receive it.
Taiwanese individuals who invest in overseas financial products or real estate must file an Alternative Minimum Tax (AMT) return if their total annual foreign-source income exceeds TWD1,000,000 and their basic income surpasses the exemption threshold (TWD 7,500,000 for the 2024 tax year). It is important to note that different types of income, such as capital gains and interest, are categorized seperately and cannot be aggregated for tax calculation purposes.