Work Permits for Foreign Professionals

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Anabel Leslie Campbell
5 years ago
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The government has adopted a number of measures to attract foreign professionals to work in Taiwan, including the

Three courtesy cards were also introduced in 2009: Employment Pass Card, Academic and Commercial Travel Card, and

A related labor insurance system is also being promoted with the aim of creating a safe and convenient working

1 The government has adopted a number of measures to attract foreign professionals to work in Taiwan, including the simplification of visa, work permit, and resident permit application procedures. Three courtesy cards were also introduced in 2009: Employment Pass Card, Academic and Commercial Travel Card, and Permanent Resident Card. A related labor insurance system is also being promoted with the aim of creating a safe and convenient working environment for foreign professionals. Work Permits for Foreign Professionals Courtesy Treatment for Foreign Professionals in Taiwan Work Permits for Overseas Chinese and Foreign Students Working in Taiwan: Rights and Obligations Labor Protection Investing in Taiwan

Work Permits for Foreign Professionals A One-stop Center for Work Permits applications for Foreign Professionals was set up by the Council of Labor Affairs (CLA) on January 15, 2004 to make

2 Work Permits for Foreign Professionals A One-stop Center for Work Permits applications for Foreign Professionals was set up by the Council of Labor Affairs (CLA) on January 15, 2004 to make application procedures easier for foreigners. With the exception of professionals who need to obtain professional licenses before applying for a work permit, such as doctors, lawyers, airline pilots, and other foreign professionals can apply directly to the CLA through their employers. There are, however, a few exceptions; employers of foreign sailors, for example, must apply to the Ministry of Transportation and Communications (MOTC), and employers located in Science Parks and Export Processing Zones who hire foreign professional technical personnel must apply to the Science Park Administration or the Export Processing Zone Administration respectively. The employers of foreigners who come to work in Taiwan must submit applications for work permits, together with required documentation to the competent authority. However, for foreigners who are married to local nationals and have established residence in Taiwan; consultants and research workers hired by government agencies and academic research institutions under government jurisdiction; and lecturers and academic researchers on short-term stays of up to six months who are hired by public and legally registered private universities with the approval of the Ministry of Economic Affairs (MOEA) need not apply for work permits. Work permits for foreign professionals are valid for a maximum of three years; if further employment is needed, the employer may apply for an extension four months prior to expiration of the original work permit. After a foreign professional receives permission to work in Taiwan, prior to his or her arrival, he or she should apply to an overseas consulate or representative office of the Republic of China for a resident visa. Those who are already in Taiwan can apply to an office of the Bureau of Consular Affairs (BOCA), Ministry of Foreign Affairs, for the change of a resident visa, and then go to the National Immigration Agency (NIA) to apply for an alien resident certificate. A foreign professional whose employer applies for an extension prior to expiration of his or her original work permit may continue working in Taiwan without having to leave the country and then return. 80

3 Categories of Work Permits for Foreign Professionals, and Issuing Agencies Foreign Professional A.) Professional or technical workers; B.) Ranking executives of enterprises invested in or established with government approval by overseas Chinese or foreign nationals; C.) Schoolteachers; D.) Full-time foreign language teachers in supplementary schools registered in accordance with the Supplementary and Continuing Education Law; E.) Athletic coaches and athletes; F.) Religious, art, and performance workers; G.) Contract performance workers; and H.) Foreign and overseas Chinese students, and students from Hong Kong and Macau Foreign sailors Foreign professionals and technical personnel hired by enterprises in Science Parks Foreign professionals and technical personnel hired by enterprises in Export Processing Zones Issuing Agency Council of Labor Affairs, Executive Yuan Ministry of Transportation and Communications Science Park Administration Bureau of Employment and Vocational Training, Council of Labor Affairs: Foreign Professional Work Permit Area: Export Processing Zone Administration, Ministry of Economic Affairs Courtesy Treatment for Foreign Professionals in Taiwan Employment Pass Card The Employment Pass Card is issued to foreign workers of a professional or technical nature and combines the functions of a resident visa, work permit, ARC, and re-entry permit. It is issued by the National Immigration Agency. Applications for working in Taiwan must conform to the types of work listed in Article 46, Paragraph 1, Subparagraph 1 through Subparagraph 6 of the Employment Service Act. For professionals who are not in Taiwan, applications must be submitted by the 81

professionals themselves, their employers, or their agents, together with required documentation and fees, to an ROC consulate or representative office overseas.

4 professionals themselves, their employers, or their agents, together with required documentation and fees, to an ROC consulate or representative office overseas. For professionals who are already in Taiwan, applications must be submitted by their employers or agents, together with required documentation and fees, to NIA. Qualifications for the Employment Pass Card.Professional or technical work..executives of enterprises invested in or established by overseas Chinese or foreign nationals with approval from the government..teachers in the following schools: 1. Teachers in public or legally registered private schools at the college level or above, and schools for foreign residents. 2. Teachers of qualified foreign-language courses of public or legally registered private schools at the senior high level or below. 3. Teachers in the bilingual departments of public or legally registered private experimental senior high schools, or in bilingual schools..full-time foreign-language teachers in legally registered short-time supplementary schools..athletic coaches and athletes..religious, art, and performance workers..consultants or research workers hired by government agencies or government academic research institutions. National Immigration Agency, Ministry of the Interior: Employment Pass Card Application for Foreign Professionals: Academic and Business Travel Card International elites who qualify under the Operation Directions for Issuance of the Academic and Business Travel Card and the Implementation of Expedited Immigration Clearance, and whose primary purpose in entering Taiwan is not employment, may apply to NIA for Academic and Business Travel Cards. The cards are valid for three years; they may not be extended, but those who wish to stay in Taiwan for longer than three years may apply for new cards. The cards allow unlimited entry into and exit from Taiwan for stays of up to 30 days per time, and 82

5 holders also enjoy expedited immigration clearance. During periods of stay in Taiwan the cards may also be viewed as work permits that allow their holders to engage in such business and academic activities as contract performance, lecturing, and business or technical guidance. National Immigration Agency, Ministry of the Interior: Information for Foreigners Applying for Academic and Business Travel Cards: Work Permits for Overseas Chinese and Foreign Students Foreign students and overseas Chinese students may submit work permit applications to the CLA, in accordance with their status, with a completed application form and required documentation, and with the permission of their schools. After obtaining work permits, they may engage in various types of legal employment in Taiwan. The work permits have a maximum validity of six months (those who apply in the first semester will receive work permits that are valid until March 31 the next year; those who apply in the second semester will get permits valid until September 30 the same year). With the exception of the summer vacation period, holders of these work permits may work a maximum of 16 hours per week. Foreign students, overseas Chinese students with ROC passports, and foreign students of Chinese ethnicity who wish to apply for work permits can find out more information by visiting the website of the Bureau of Employment and Vocational Training ( Overseas Compatriot Affairs Commission: Foreign Workers for Special Professions or Technical Assignments (White Collar): Information for Foreigners: Working in Taiwan: Rights and Obligations Regular Medical Examination Foreigners applying to be teachers in supplementary schools in Taiwan must attach a certificate of medical examination performed within three months and approved by the Department of Health (DOC); if the medical examination is performed overseas, it must be validated by an overseas ROC representative 83

6 office. For foreign workers who enter Taiwan, their employer must arrange for them to take medical examinations at a hospital designated by the DOH within three working days after entering Taiwan, and within 30 days before or after the date on which they have been in Taiwan for six months, 18 months, and 30 months. Visa Foreigners who have obtained work permits from the CLA should apply for visas at ROC overseas offices, prior to traveling to Taiwan. If they have already entered Taiwan, they should consult with a nearby office of the BOCA. Bureau of Consular Affairs, Ministry of Foreign Affairs: Alien Resident Certificate (ARC) Foreigners intending to reside in Taiwan should submit an application for an ARC, together with required documentation, to a County/City Service Center of NIA within 15 days after entering Taiwan. National Immigration Agency: International Community Service Hotline: Salary Income and Tax Payment Tax must be paid on salary income earned in Taiwan. The filing month is May. Those who work legally in Taiwan and stay on the island for less than 183 days within a tax year (January 1 December 31) are taxed as non-residents; those who earn no more than 1.5 times the minimum wage (that is, no more than NT$25,920 per month) are taxed a rate of 6% of salary income; those who earn more than that are taxed at 20%. Those who work and live in Taiwan for 183 days or more within a taxable year are taxed as residents at a rate of 6%-40%. National Tax Administration Toll-free Hotline: etax Portal, Ministry of Finance: Personal Tax Preferences To strengthen the willingness of foreigners to live and work in Taiwan, the Ministry of Finance (MOF) implemented the Scope of Application for Tax Preferences Provided to Foreign Professionals on January 1, Foreign 84

professionals eligible for these preferences are allowed to list round-trip travel costs paid by the company for themselves and their dependents, home-leave travel costs, moving costs, utilities

7 professionals eligible for these preferences are allowed to list round-trip travel costs paid by the company for themselves and their dependents, home-leave travel costs, moving costs, utilities fees, cleaning costs, telephone fees, rental costs, the cost of renovating rented premises, and children s educational costs as expenses that can be deducted from taxable income. Tax Information Agency Telephone Address Foreign Taxpayers Section, Services Division, Taipei National Tax Administration National Tax Administration of Northern Taiwan Province National Tax Administration of Southern Taiwan Province Foreign Taxpayers Section, Services Division, Kaohsiung National Tax Administration ext ext ext. 7020, , Sec. 1, Zhonghua Rd., Taipei City 15F., 286, Sec. 3, Sanmin Rd., Taoyuan City 6-17F., 7, Fubei St., Tainan City 148, Guangzhou 1 st St., Kaohsiung City Labor Protection Labor Insurance All foreigners who hold ARCs and work permits must participate in National Health Insurance (NHI, please see the Healthcare chapter); and, to further protect the interests of employees, they need to join Labor Insurance. Labor insurance in Taiwan is divided into two major categories: workers with fixed employers are insured through their companies, and workers without fixed employers must join a union and be insured through the union. Labor insurance premiums are paid as a ratio of the worker s monthly insurance salaries, with the employer paying 70%, the government subsidizing 10%, and the worker paying 20%. Coverage includes injury and illness, loss of function, 85

childbirth, death, old-age pension, and medical costs resulting from occupational accidents. Foreign workers enjoy the same benefits as domestic workers. Council of Labor Affairs: http://www.cla.gov.

8 childbirth, death, old-age pension, and medical costs resulting from occupational accidents. Foreign workers enjoy the same benefits as domestic workers. Council of Labor Affairs: Bureau of Employment and Vocational Training, Council of Labor Affairs: Investing in Taiwan Taiwan lies at the hub connecting Europe, America, Japan, and the emerging markets of the Asia-Pacific region; it is a center of high-tech OEM/ODM manufacturing, and an R&D and testing center for Chinese markets all over the world. With the liberalization of economic and trade relations with China, Taiwan is better situated to serve as a key link to the China market and to global deployment for multinational enterprises, making it an indispensable partner in the Asia-Pacific for companies from all over the world. The MOEA operates the Invest in Taiwan portal website to provide investors with the information they need for the different stages of investment evaluation. This is the gateway where investors from all over the world can learn about Taiwan s investment environment. Two major sections of the website, Investment Environment and Investment Guide, give clear and complete information on Taiwan s manpower resources, tax system, investment incentives, investment regulations, and operating locations, among other subjects, and an interactive Taiwan map introduces the investment environments and opportunities of the island s different counties and cities. A Help with Your Investment section offers customized investment procedures and related forms depending on the type of investor, amount of investment, and operating location. Investors can learn what they need to know in the FAQ section, and can use the Contact Us service area to contact the Department of Investment Services of MOEA and have a designated person provide consultation and assistance about investing in Taiwan. Invest in Taiwan portal site: 86

Introduction of Foreign Professionals Applying For A. Working Permit in Taiwan

Introduction of Foreign Professionals Applying For A Working Permit in Taiwan In accordance with the Employment Service Act, foreigners who would like to work in Taiwan shall be subject to the requirements