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As of February 8, 2018, the Labor Pension Act applies to foreign professionals in Taiwan who have permanent residence

The Act for the Recruitment and Employment of Foreign Professionals (below, "the Act") was enacted as of February 8, 2018. According to Article 11 of the Act, the new labor pension system shall from that date be applicable to foreign professionals who are hired to engage in professional work and who have obtained permanent residence. Employers shall contribute no less than 6% of foreign professionals' monthly salary to individual accounts of labor pension established by the Bureau of Labor Insurance (BLI). The procedures for reporting of labor pension contributions are as follows (photocopy of foreign professionals' permanent residence certificate and professional work permit, such as employment approval letter, must be submitted):

1.Foreign professionals with permanent residence who were hired before the Act took effect, to whom the Labor Standards Act applies, and who are still serving in the same business entity shall fall under the purview of the new labor pension system as of February 8, 2018 (as of the date of permanent residency for foreign professionals who have obtained permanent residency after enforcement of the Act)
Employers shall complete a Labor Pension Contribution Application Form no later than August 22, 2018 (i.e., fifteen days after the six-month expiration of the time limit following the date of enforcement, or fifteen days after the six-month expiration of the time limit following the date of permanent residency) and making contributions retroactively as of February 8, 2018. However, workers intending to continue to use the old labor pension system (i.e., the pension regulations stipulated in the Labor Standards Act) shall within six months after enforcement of the Act (i.e., before August 7, 2018) submit a written statement regarding such to their employer. Workers who opt for the old labor pension system may not opt for the new labor pension system thereafter (workers who opt for the old pension system are not required to report to the BLI regarding their decision).

2.The new labor pension system shall be applicable to permanent resident foreign professionals who are hired after the enforcement of the Act and to whom the Labor Standards Act is applicable, as of the date of their employment (or date of obtaining permanent residence)
(1)When enrolling such foreign professionals in the labor insurance policy by using the " Labor Insurance and Labor Pension Application 2 in 1 Enrollment Application Form", employers must note on the form the "foreign professional who has obtained permanent residency" status, as well as the monthly insurance salary (monthly contribution wage for purposes of the labor pension system) based on the worker's actual monthly salary, to reporting and contributions of monthly insurance salary at the same time(public agency, public units, and private and public schools must complete the" Labor Pension Contribution Application Form").
(2)For foreign professionals who obtained permanent residence after employment, employers shall complete the "Labor Pension Contribution Application Form" and contribute labor pension as of the day of receiving permanent residence.

3.Units handling applications through the BLI website may proceed to the Labor Pension Application page in the BLI 's Chinese e-service system and select the "Foreign Professional (Non-Foreign Spouse) with Permanent Residence" status to complete relevant forms.

4.According to Article 4 of the Act, professional work refers to the following work:
(1)Work as listed in Subparagraphs 1 to 6, Paragraph 1, Article 46 of the Employment Service Act.
(2)Possessing specialized knowledge or skills, and approved by the central competent authority in consultation with the Ministry of Education as a teacher in a short-term tutorial school registered in accordance with the Supplementary Education Act.


※Please visit the Workforce Development Agency website or call (02)8995-6000 for questions or queries regarding professional work related to the Employment Service Act.

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Last Update:2018-04-23