To enhance the willingness of foreign professionals to seek employment in Taiwan and to protect their labor rights, Article 25 of the Act for the Recruitment and Employment of Foreign Professionals (hereinafter, the “Foreign Professionals Act”) was amended and implemented on January 1, 2026. Pursuant to the amendment, foreign professionals, foreign specialist professionals, and foreign senior professionals who have obtained permanent residency (hereinafter collectively referred to as “foreign professionals with APRC”) shall be eligible for employment insurance, and their employers shall enroll them in such insurance.
To streamline administrative procedures, the Bureau of Labor Insurance will proactively conduct data matching with relevant authorities. Where an insured person under an insured unit meets the eligibility requirements for employment insurance pursuant to Article 25 of the Foreign Professionals Act, and their labor insurance and occupational accident insurance coverage remains in effect as of January 1, 2026, the Bureau of Labor Insurance will, as of that date, convert the individual’s status to that of an insured person eligible for employment insurance. In such cases, the insured unit is not required to submit a separate application. However, where foreign professionals, foreign specialist professionals, or foreign senior professionals obtain APRC after the implementation date of the aforementioned provisions, the insured unit shall submit a letter of explanation or complete an application for changes to the insured person, together with a copy of the APRC and documentation or a declaration evidencing the individual’s status as a professional under Article 25 of the Foreign Professionals Act. Upon verification of the submitted information, the Bureau of Labor Insurance will enroll the insured person in the employment insurance program.
For workers whose status has been changed to reflect eligibility for employment insurance by the Bureau of Labor Insurance, a list of insured persons for whom changes have been made will be shown on the insurance premium payment slip for January 2026. No separate notice will be issued, and insured units are advised to carefully review the information. If any omissions or discrepancies are identified, the insured unit shall promptly report the matter to the Bureau of Labor Insurance and submit a copy of the worker’s APRC together with proof of employment or a declaration confirming the worker’s status as a professional under Article 25 of the Foreign Professionals Act, in order to safeguard the rights and interests of the employees.
Finally, insured units are reminded that when applying for insurance enrollment for permanent resident foreign professionals, they should indicate "永居外專" (translated as “foreign professionals with APRC”)on the enrollment form and attach a copy of the APRC and proof of employment or a declaration that the expert is a professional under Article 25 of the Foreign Professionals Act for review by the Bureau of Labor Insurance. The relevant declaration can be downloaded from the Bureau of Labor Insurance's website under "
Public Service/Tables and Forms Download Area/Employment Insurance/Enrollment".