The Act for the Recruitment and Employment of Foreign Professionals was amended and came into effect on January 1, 2026. Under the amended Act, foreign professionals engaged in professional work are subject to the pension system prescribed in Taiwan’s Labor Pension Act (hereinafter referred to as the “New Labor Pension System”). This applies regardless of whether the foreign professional has obtained permanent residency status. Employers are required, in accordance with the law, to make monthly pension contributions for their employees in an amount not less than 6% of the employee’s monthly wages. Such contributions shall be deposited into the individual labor pension account established by the Bureau of Labor Insurance of Taiwan.
What constitutes a foreign professional?
Pursuant to Article 4 of the Act for the Recruitment and Employment of Foreign Professionals, a “foreign professional” refers to a foreign national who engages in “professional work” in Taiwan. This term commonly refers to white-collar workers and does not include mid-level technical workers or blue-collar workers.
With respect to pension contributions, in addition to the employer’s statutory obligation to make monthly contributions of no less than 6% of the employee’s monthly wages to the employee’s individual pension account, employees may also make flexible voluntary contributions within a limit of up to 6% of their monthly wages. Participation in voluntary pension contributions offers three primary benefits：
It increases the accumulated balance in the employee’s individual labor pension account, thereby strengthening financial security in retirement;
Voluntary contribution amounts are excluded from taxable salary income for the year in which the contributions are made;
Voluntary contribution amounts are also eligible for annual allocation of investment returns. If, at the time of benefit withdrawal, the returns are lower than the guaranteed yield calculated based on the two-year time deposit interest rate of domestic banks, the shortfall shall be covered by the national treasury.
Under Taiwan’s New Labor Pension System, employees become eligible to claim pension benefits upon reaching the age of 60. Employees with less than 15 years of service may claim their pension benefits in a lump sum, while those with 15 years or more of service may elect to receive either a monthly pension or a lump-sum payment.
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The Act for the Recruitment and Employment of Foreign Professionals was amended and came into effect on January 1, 2026. Under the amended Act, foreign professionals engaged in professional work are subject to the pension system prescribed in Taiwan’s Labor Pension Act (hereinafter referred to as the “New Labor Pension System”).
Since February 20, 2023, Taiwan has reopened independent travel (FIT) for Hong Kong and Macau residents, including the online application systems for permit. Holders of a Hong Kong SAR passport, Macau SAR passport who are permanent residents can apply. This does not apply if you also hold another foreign passport. All applications must be made online. In-person or postal applications are not accepted.
On July 17, 2025, Taiwan’s National Immigration Agency announced new adjustments to its entry policy. While most foreign nationals and Hong Kong/Macau residents may enter for tourism, what about travelers from Mainland China? Students – Studying abroad or in Hong Kong/Macau. Permanent Residents – Already hold permanent residence status overseas or in Hong Kong/Macau.
Influencers are an emerging profession, and in Taiwan there has not yet been a clear consensus on how they should be taxed. Recently, however, the Ministry of Finance issued the “Guidelines on the Imposition of Business Tax for Individuals Who Regularly Publish Creative Works or Share Information Online.”
