The relation between a foreign company and its representative is considered a mandate. To administer labor insurance enrollment for its existing employees, a representative or liaison office of a foreign company in Taiwan may open an account as the insured unit in the name of the company, appended with the name of the representative. The representative of the company may also be enrolled in the labor insurance as the employer. The representative office or liaison office of a foreign company that is operated solely by the representative and does not have any employees, however, shall not be allowed to participate in the labor insurance as an insured unit.
The representative office or liaison office of a foreign company that has hired employees may open a labor insurance account by submitting the completed Labor Insurance Application Form and Labor Insurance Enrollment Form to the Bureau of Labor Insurance, along with a copy of the passport or alien resident certificate (both sides) of the representative, and the approval card/approval letter from the Ministry of Economic Affairs approving the foreign company representative in Taiwan to conduct juristic acts.