9. To which foreign professionals does the Employment Insurance Act apply?

According to Article 25 of the amended Act for the Recruitment and Employment of Foreign Professionals, which will take effect on January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals who are employed to work in Taiwan and granted permanent residency by the National Immigration Agency of the Ministry of the Interior will be governed by the Employment Insurance Act, unless otherwise provided in the Act for the Recruitment and Employment of Foreign Professionals. Therefore, starting from January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals with Alien Permanent Resident Certificate (APRC) will fall under the Employment Insurance Act and their employers must declare their enrollment in the employment insurance program.