Article 24 of the Act for the Recruitment and Employment of Foreign Professionals was amended and took effect on January 1, 2026. From that date, foreign (special) professionals engaged in professional work have been covered by the New Labor Pension System, regardless of whether they have obtained permanent residence status. Employers must make monthly Labor Pension contributions for them in accordance with the law at no less than 6% of their monthly wages, and the contributions shall be deposited into the individual Labor Pension accounts established by the Bureau of Labor Insurance (BLI).
The BLI stated that foreign (special) professionals covered by the Labor Standards Act who were already employed by the same business entity before the amended Act for the Recruitment and Employment of Foreign Professionals took effect on January 1, 2026 may choose to continue to be covered by the Old Labor Pension System after the amendment takes effect. They must indicate this choice to their employer in writing within six months from the effective date of the amendment, namely by June 30, 2026. Those who do not make a choice by the deadline shall be covered by the New Labor Pension System. Employers must file Labor Pension contribution reports with the BLI within 15 days after the above deadline expires, namely by July 15, 2026, with contributions retroactive to January 1, 2026 or the date on which the permanent residence permit was obtained.
The BLI also reminds employers that when filing Labor Pension contribution reports for foreign (special) professionals covered by the New Labor Pension System, they must complete the “Labor Pension Contribution Application Form” and attach a copy of the foreign (special) professional’s Alien Resident Certificate and copies of certifying documents for professional work, such as a copy of the work permit, a copy of the Employment Gold Card, or a declaration of employment of professional talent issued by the employing unit, and submit them to the BLI to complete the contribution procedures. For the relevant reporting procedures and required documents for contributions by foreign (special) professionals, please refer to the
BLI’s global website.