According to the written instruction issued by the Council of Labor Affairs, Executive Yuan dated December 23, 2011 under reference Lau-Bao-1-Tzi-1000140449, the relation between a foreign company and its designated agent for litigious and non-litigious matters in the territory of the Republic of China or the relation between a foreign company and the managers of its branches in Taiwan are both defined as a mandate relationship pursuant to the Company Act of the Republic of China. They are not applicable to the Employment Insurance Act.
The agent designated by a foreign company for litigious and non-litigious matters in the territory of the Republic of China or the managers of its branches in Taiwan, therefore, may enroll in labor insurance as the responsible person of the Company if they are physically engaged in the operations of the Company. They are, however, not allowed to participate in the Employment Insurance.