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The Legislative Yuan Passed the Act for the Recruitment and Employment of Foreign Professionals

Yi-Jiun Su/C. L. Lai/Sylvia Chien


To expeditiously and comprehensively loosen the various regulatory restrictions impeding foreign professionals from coming to Taiwan and staying to work and live here, the Legislative Yuan passed the Act for the Recruitment and Employment of Foreign Professionals (the "Act") on October 31, 2017.  The definition of the key terms and a summary of the main points under the Act are set forth below.
 
Definition of Key Terms
 
     Foreign Professional: a foreign national engaging in the type of professional work stipulated in Subparagraphs 1 to 6, Paragraph 1, Article 46 of the Taiwan Employment Service Act.
 
     Foreign Special Professional: a foreign professional as referred to in the preceding paragraph who possesses special expertise which is needed in Taiwan in the fields of science and technology, economy, education, culture, arts, sports and other fields, as announced by the relevant central competent authority.
 
     Foreign Senior Professional: a senior professional needed by Taiwan as prescribed in Subparagraph 2, Paragraph 3, Article 25 of the Taiwan Immigration Act.
 
Summary of the Main Points
 
Foreign Professional
 
     A Foreign Professional who holds an Alien Resident Permanent Certificate ("APRC") issued by the National Immigration Agency (NIA) shall be enrolled in the retirement pension scheme under the Taiwan Labor Pension Act. (§11)
 
     After a Foreign Professional's spouse, minor children, and/or children over twenty years old who are unable to live independently due to physical or mental disability, have obtained documentary proof of residence in Taiwan, they are eligible to participate in the National Health Insurance scheme as insured persons, without being subject to the requirement of six months of residence in Taiwan as prescribed under Subparagraph 1, Article 9 of the Taiwan National Health Insurance Act. (§14)
 
     If a Foreign Professional's spouse, minor children, and/or children over twenty years old who are unable to live independently due to physical or mental disability, have resided in Taiwan lawfully and continuously for five years and have stayed in Taiwan for more than 183 days each year, they could also apply for APRC with the NIA. (§16)
 
     The APRC holder's children who have reached the age of majority could apply for a work permit with the Ministry of Labor directly without having to apply through the employer. (§17)
 
     After obtaining the APRC issued by the NIA, the APRC holder is not required to stay in Taiwan for 183 days each year in order to retain the APRC. (§18)
 
     If a Foreign Professional plans to engage in professional work in Taiwan and needs a long period to seek employment, he/she could apply with an overseas mission of Taiwan for issuance of a six-month visitor visa (valid for three months) for multiple entries. (§19)
 
Foreign Special Professional
 
     The maximum duration of the work permit and ARC for a Foreign Special Professional is five years. (§7)
 
     A Foreign Special Professional is entitled to apply for a four-in one Employment Gold Card (combines work permit, resident visa, ARC, and re-entry permit). (§8)
 
     When a Foreign Special Professional who does not have a household registration in Taiwan obtains a work permit or an Employment Gold Card for the first time and meets certain conditions, he/she could be exempted from paying income tax on half of the part of his/her annual salary in excess of NT$3 million. (§9)
 
     A lineal ascendant of the APRC holder may apply with the MOFA for the issuance of a visitor visa (valid for one year) for multiple entries, to stay for up to six months, without annotation by the visa-issuing authority of restriction disallowing extension or other limitation. (§13)
 
Foreign Senior Professional
 
     Spouse, minor children, and children over twenty years old who are unable to live independently due to physical or mental disability of the APRC holder could also apply for the APRC with the NIA. (§15)



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