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Work Qualifications and Regulations for foreign workers

Currently, the jobs open for foreign worker to work in Taiwan through DHSC are: family nursing jobs, housemaid jobs, institutional nursing jobs, manufacturing jobs, construction jobs and ocean fishing works


Qualify age for coming to Taiwan

The age for a foreign worker coming to Taiwan is above 16 years old or above, and the age of family nursing and domestic helpers must be 20 years old or above.

 

Number of Working years

According to Article 52 of the Employment Service Act, foreign workers may not exceed 12 years during their work in Taiwan. However, if the foreign nursing worker has special performance permitted by professional training or self-reliance, and meets the qualifications and conditions determined by the Ministry of Labor, the application documents such as the application for inspection will be extended to 14 years.

 

Work content of foreign worker

Family Nursing job: Daily care for people with disabilities or patients in the family.

Housemaid job: house cleaning in private homes, daily cooking for family members' or other work related to family services.

Manufacturing job: Directly engaged in manufacturing or related physical work.

Ocean fishing work: who works in the fishing boat, other than captain, ship deputy, chief engineer, first engineer, engineer, telecommunications officer, power boat driver and their assistants, crew, cage culture or related physical work.  

Institutional nursing job: In the institutions or hospitals stipulated in Article 20, care for people with disabilities or patients. 

Construction job: directly work in the construction work or related physical work in the construction site or related places.

[Special reminder] According to Article 57, paragraph 3 of the Employment Service Act, employer can not assign a foreigner to work outside the permit, otherwise employer will be fined NT$30,000 to NT$150,000. If not improved after a specific period of time, one or all of the recruitment and employment licenses shall be revoked.

 

Guidelines for Registration and Pick-up service at airport

Employers only need to register the [foreign labor inbound flight] and [basic information]  on line three days before the entry date of the foreign worker. The bilingual staff at the airport service station will follow the flight information to the boarding gate to guide the foreign worker.  If there is any change in the application, please go online or cooperate with the notice to update. If the employer has any questions, please contact the international airport.

 

Taoyuan International Airport  03-398-9002

English 03-398-9004/Thai language 03-398-3975

Indonesian language 03-398-3977/Vietnamese language 03-3983974

Kaohsiung International Airport 07-803-6804/07-803-6419

 

Employment Contract

Employer who hire foreign worker should sign a written Employment Contract according to the regulations, which means that the labor contract should be agreed on the date of the due date, and sign by both parties. The length of the period agreed in the labor contract shall be stipulated in Article 52 of the Employment Service Act, and the maximum period of employment of foreign workers shall be three years.


The content of the labor contract shall be agreed upon by both employer and employee, the content of the agreement may not violate the provisions of the law. The contents of the Employment contract include the agreed work content, work period, work place, salary, accommodation, working hours, vacation, rest and special leave to specify the rights and obligations of both parties. If the employer has any problems, please contact the office of the origin country in Taiwan.

 

Affidavit of Expenses and Wages for Foreign Workers

Employers should sign a written Employment Contract and "Affidavit of Expense and Wages for foreign workers’": According to the current regulations, employers should pay the whole amount of salary to foreign worker, and employers must sign a written labor contract and "foreigner's entry". The national work expenses and wages cut-off book shall be used as the basis for the local labor authorities to investigate whether there is any illegality in the future. If the employer has any problems, please contact the county and city government labor bureaus.

 

Foreign Workers’ Working hours

The working hours of family-based foreign workers must be handled in accordance with the labor contract signed by both parties. As for foreign workers in the construction industry, manufacturing industry, institutional nursing aid workers, marine ocean industry, etc., due to the application of the Labor Standards Act, the daily working hours must not exceed 8 hours, and the total number of working hours per week should not exceed 40 hours. According to the Labor Standards Act. Every 4 hours of work, there should be a 30-minute break. If the shift system is implemented, or if the work is continuous or urgent, the employer shall allocate rest time during working hours. If the employer has any problems, please contact the county and city government labor bureaus.

 

Foreign workers’ Salary

The salary of family-based foreign workers is based on the labor contract signed by both parties. As for foreign workers in the construction industry, manufacturing industry, institutional care workers, marine fisheries and other industries, because of the application of the Labor Standards Act, their wages must not be lower than the basic wages set by Labor Standards Act. If the employer has any problems, please contact the county and city government labor bureaus.


[Special reminder] The salary income of foreign workers working in Taiwan should be subject to income tax in accordance with Income Tax Act.


Foreign workers’ Work Place

Foreign workers cannot change employers and work without the permission of the Ministry of Labor. Foreign workers can only work according to the work permit issued by the Ministry of Labor.  Employers cannot assign foreign workers to work outside the scope of the permit. Foreign workers are not allowed to work outside the scope of the permit. In addition, foreign workers can only work in the location stipulated in the work permit issued by the Ministry of Labor. Employer should not change the work place without any permission.  If employers will change the workplace of the worker, employer should apply for permission from the Ministry of Labor or deploy within the scope of the regulations. If employer have any questions, please contact the County and City Labor Bureau and the Immigration Department of the Ministry of the Interior (contact line: 02-2388-9393).

 

Employment security fee

According to Article 55 of the Employment Service Act “the employer shall pay employment security fees to a specific account for the employment security fund as established by the Central Competent Authority for the purpose of processing mattes regarding promotion of employment of nationals, enhance labor welfare, and handle employment and administration for foreign workers.


The employer shall receive the notice payment of the employment security fee in the previous quarter before February, May, August, November 20th of each year. the payment shall be paid before 25th of the month and can be extended for 30 days.  If the payment is not received within such period, the employer is subject to a delay penalty calculated at a rate of 0.3% of the total outstanding fees from the next day following the 30-day period until the day before the payment date. The delay penalty shall not exceed 30% of the total outstanding fees. If the employer moves out of the original residence, he should apply for the change of the employment security bill address as soon as possible. If the employer has any problems, please contact Workforce Development Agency, MOL (contact line: 02-8995-6000)

 

Regular health examination

The employer shall arrange regular health examination to the hospital designated by Ministry of Health and Welfare within 30 days before and after 6 months, 18 months and 30 months after the date of entry into the country in accordance with Article 5 of Regulations Governing Management of the Health Examination of Employed Aliens. 


At present, the cost of health examination varies from hospital to hospital. At present, it is about NTD1,500. In principle, it is paid by foreign workers themselves, or it is stipulated in the contract. If the employer did not arrange for foreign workers to go through a health examination or did not report the certificate of re-examination to the local health bureau within 15 days, the employer will be imposed a fine from NTD60,000 to NTD300,000. If you have received the notification from the health authorities, but still do not arrange health examination some or all of the recruitment and employment licenses will be revoked.


1. Failure to process within the time limit:

If one is unable to apply for regular health examination within the prescribed period of time limit, the employer may obtain the relevant supporting documents and report it to the municipal or county (city) health authority for reference and arrange for regular health examination within 7 days prior to the matter or after 7 days the case revolved.  If the employer has any questions, please contact the county and city health bureaus.

 

2. Deport when Fail in health examination

In accordance with Article 10 of Regulations Governing Management of the Health Examination of Employed Aliens, fail in Subparagraph 4 of Article 73 of the employment service Act refers to one of the following circumstances:



(1) When the employed foreign workers are confirmed to have multiple drug resistant tuberculosis;

(2) When the employed foreign workers have not undergone re-examination 

failed re-examination;

(3) When the employed foreign workers have not cooperated with the DOTS services of tuberculosis or Hansen's disease for more than 15 days.


3. Foreign workers pregnancy and health examination items:

(1) Foreign workers health examination has completely eliminated the pregnancy Examination

(2) Foreign workers who have entered for work shall go to the designated hospital for health examination within 30 days before and after 6 months, 18 months and 30 months after the date of entry into the country for work. In addition, employer who renewed contract or change employer after contract expired, shall have health examination after the effective date of the employment permit as well. Since September 1, 2009, measles and German measles (Ig G) antibody screening or vaccination have been added. the summary is as follows:  

 

Schedule of Health

Examination

Measles and German

Measles (Ig G) (antibody test or vaccination)

Before entering

 the country (entry visa)

V

Third day after entry

X

6 months, 18 months and 30 months after entry

X

(3) The regulations on pregnancy test for foreign workers were completely eliminate . If the foreign workers who are applicable to Labor Standard Act (such as in manufacturing and construction), the employer should pre-announce to worker and issue the severance pay according to the law; if the Labor Standard Act is not applicable (such as domestic helpers or family care workers), both employers and employees shall have the agreement to terminates the contract.

 

(4) If foreign workers are pregnant during their work, they will have huge changes both in their body and mind and no assistance from family or friends. Therefore, the Ministry of Labor urges foreign workers to take appropriate measures when they have sex (such as using condoms, contraceptives, etc.) Contraception measures procedure to protect their rights and interests. If a foreign worker is pregnant during working in Taiwan, she can bring a health insurance IC card to a health insurance special medical service agency and receive prenatal check-ups regularly. The local health bureaus also have multi-language versions (English, Indonesian, Cambodian, Thai, and Vietnamese) pregnant women's health manual, providing health care information during pregnancy. In accordance with Article 26, paragraph 3 of the Immigration, if foreign workers give birth in Taiwan after pregnancy, please contact the municipal, county or city government service stations of the Immigration Department of the Ministry of the Interior within 30 days of the birth of the newborn to apply for an alien certificate; please note that the alien residence certificate for foreign workers at birth must be valid.

 

(5) Lately, there are workers working in Taiwan who got pregnant in Taiwan because they fall in love with Taiwanese or other foreigners, but because of the marital status of the man or theirself or two of the parties do not have legal residence status (the whereabouts are unknown or overdue) the child born cannot obtain legal status (the nationality of the Republic of China, foreign nationality or right of abode) will affect the rights and benefits of the newborn and cause difficulties in family reunion. Therefore, foreign workers are urged to considered the above issues during the period of their work in Taiwan. The above issues should be carefully considered during the period.

(6) If a foreign worker is diagnosed with tuberculosis or leprosy during his work in Taiwan, the employer of a foreign worker did not report the following documents for inspection: a certificate of diagnosis, an employer assisting the employee to receive a willingness to treat, and the employee accepting the consent of the health unit, the foreign workers will be subject to revoke the employment permit. After the foreign workers return to the country, treatment must continue until they are cured. (Pulmonary tuberculosis takes about 6-9 months  treatment and leprosy takes about 6-12 months medical treatment). after obtaining the "Pulmonary Tuberculosis Case Management and Treatment Certificate" issued by the health authorities of the home country or the medical records issued by the hospital (including the name of the medicine, the duration of treatment, the results of chest X-ray examination and the results of sputum examination),and verified by the Foreign Affairs Office and sent to the Immigration Department of the Ministry of the Interior to remove the entry control of foreign workers in order to apply for a visa to come to Taiwan.

 

Taxation for salary income

When paying wages, employers should provide the detailed list of wages printed in Chinese and language of the foreign worker, including the calculation payment of wage, total amount deductions, etc. for foreign workers to sign., Both worker and employer should have a copy for verification.

n  Foreign workers receiving wages from employers will be different depending on whether the foreign workers are “resident” or “non-residents”. If the employer has any questions, please contact the county and city government's Taxation Bureau (Contact line: 0800-000-321):


 (1)   "Resident" taxation method

 

◎If foreign workers have a total of less than 183 days in Taiwan during the year of assessment, they are “residents” and should pay settlement and tax payment according to law. The applicable tax rate is from 5% to 45%. If the employer is a withholding agent as stipulated in the Income Tax Law, it must be deducted according to the choice of foreign workers in accordance with the choice of foreign workers, or deducted according to the deductible method according to the salary income, and the total amount of the full-month payment is deducted. For those who take 5%, if the withholding tax does not exceed NT$2,000 each time (ie, the income does not exceed NT$40,000), the withholding tax is exempted; The total monthly salary payment for the year of assessment is below NT$73,000 and there is no need to withhold.

 

◎Foreign workers shall apply for the settlement of the comprehensive income tax of the previous year from May 1 to May 31 of the following year;

If the foreign worker leaves the company before the beginning of the annual reporting period (May 1 of the following year), the settlement report should be made one week before departure.

◎If the foreign worker leaves the country before the end of the tax year, the tax bureau  accepts the declaration of the foreign worker. If the tax refund is calculated, the tax bureau will issued a refund cheque no later than the end of April.

 

 (2) "non-resident" taxation method

 

◎   If the foreign worker has a total of 183 days in Taiwan during the year of assessment, they are n-resident, and the employer is a withholding agent under the Income Tax Law, the foreign worker receives the salary from the employer. Pay personal income tax. The total monthly salary payment.

If the Executive Yuan approves the basic salary of 1.5 times or less, the tax shall be withheld by 6% of the total salary payment. If the monthly salary is higher than 1.5 times of the basic salary approved by the Executive Yuan, the total salary shall be paid. The 18% withholding tax is exempt from the comprehensive income tax settlement report.

 

◎If foreign workers come to Taiwan to work as domestic helpers or family care workers, since the employer is not a withholding agent as stipulated in the Income Tax Law, the employer will not withhold the tax when paying the wages, and the foreign workers should declare and pay personal income tax according to the prescribed withholding rate.


n If a foreign worker loss contacts or absent at work for three consecutive days, result in unknown whereabouts. After the employer has notified authority and found the foreigner illegally work for an employer without permit, the taxation office of Taiwan will still levy income tax.


n In order to prevent others from illegally embezzling the tax refund of foreign workers, it is recommended that foreign workers should carefully choose to authorize trustworthy persons to collect tax refunds and agency payments when signing the “authorization tax refund authorization letter and contact foreign labor countries.

 

n If foreign workers are still unclear about the payment of income tax and tax refund, contact the Regional Taxation Office

 

If foreign worker failed to report for the income tax in Taiwan, they should be fined less than 2 times of the tax amount; if they fail to apply for the Salary declaration income tax according to law, they will be fined less than 3 times of the tax amount.


Vacation and special holidays

The vacation of family foreign workers is based on the employment contract signed by both parties. As for foreign workers in the construction industry, manufacturing industry, institutional care workers, marine fisheries and other industries, because of the application of the Labor Standards Act , there should be at least one rest day every 7 days. In addition, the central competent authority stipulates that holidays should be taken. Special leave should be given for one year of continuous work. If the employer has any problems, please contact the county and city government labor bureau.


[Special reminder] If a foreign worker needs to return to his country due to an emergency or for a holiday , he/she should go to the Immigration Department where the foreign laborer works to handle the re-entry permit. Filipino and Indonesian workers should have a verified Employment contract and overseas work permit before returning to his country.

 

Foreign workers returning home for vacation

Foreign workers may return to his country during the period of employment and the employer shall agree. If the employer refuses without reason, after the authority department find out tit is real fact , the employer will be given limited time to improved or will abolish the recruitment permit and employment permit of the employer , and to impose a fine of NT$60,000 to NTD300,000 . If the employer has any questions, please contact the county and city government labor bureaus.

 

Entry notification and management

Employers applying for employment in accordance with Article 46, paragraph 1, paragraphs 8 to 10 of the Employment Services Act, shall be implemented in accordance with the competent authority.  If the employer violates the provisions of the preceding paragraph, the local competent authority shall notify the deadline to improve. The plan for the foreigners should be planned as follows:

1. The safety of accommodation and healthy meal

 

2. Individual safety and protection


3. Information on cultural and recreational facilities and religious activities. (Housemaid or Family nursing jobs are exempted)

 

4. Life consulting services. (Housemaid or Family nursing jobs are exempted)

 

5. Accommodation and living care service of personnel.

 

6. Other matters stipulated by the central competent authority.

 

Employers who hire foreigners to work as domestic helpers or family care workers are exempt from the provisions of the third and fourth paragraphs of the preceding regulations.


If the employer changes the paragraph 5 ,Article 1, employer shall notify the local competent authority of the place where the foreigner works and the place of residence in writing within 7 days after the change.


Pre-employment Training Lecture for Employer

According to Article 48(1) of the Employment Services Act, employers should participate in the pre-employment training lecture of the competent authorities or their entrusted non-profit organizations before they hire foreigners for the first time to work as domestic care workers or domestic helpers. At the time of applying for permission, attach the supporting documents that have participated in the lecture training.


The pre-employment training has been implemented since from July 1, 2016, and the first time employer (including the change of employer) who hires a foreigner to enter or continue to hire after the date time (including) should complete the pre-employment training before proceeding. Issue a hiring or subsequent employment permit. If you have any problems with your employer, please contact the Labor Development Department of the Ministry of Labor (contact line: 02-8995-6000)


Alien Residence Certificate

Foreign workers should apply for a residence certificate within 15 days after entry. If they apply for a residence permit, they will be fined NT$2,000-10,000. The extension should be applied within 30 days before the expiration of the validity period. If you have any questions, please contact the Immigration Department of the Ministry of the Interior (contact line: 02-2388-9393).


(1) Apply for a first-time residence certificate:

The employer shall, within 15 days after the foreign workers enter the country, hold a recruitment permit letter issued by the Ministry, a foreign worker's passport, a certificate of employment (the institution must include the company and the size of the person in charge) and four photos, please contact the foreign laborer. At the service stations of the Immigration Department (Work), the Alien Residence Permit and the production of fingerprint cards are handled.


(2) Apply for extension of residence certificate:

The employer shall, within the validity period of the employment permit for foreign workers, hold the passport of the foreign worker and the extension of the employment permit issued by the Ministry to extend the period of stay. Those who fail to comply with the above regulations and who overstay shall be fined according to law and ordered to leave the country.


(3) Responsible for the employment of alien residence certificate:

The new employer who continues to employ foreign workers in other employers should hold the letter and the foreign worker's passport, residence permit, employment certificate and power of attorney (within 15 days) from the date of receipt of the approval letter for the employment of the Ministry. People can't go to the person in person. Please go to the service station of the Immigration Department of the foreign labor residence (work place) to change the name of the employer and the place of work.

 

(4) Fees

At present, the cost of applying for a residence certificate is NT$1,000 per year and NT$ 2,000 for two years. It is principle borne by foreign workers or by the agreement sign by both parties.

 

Insurance


(1) Health Insurance

The employer shall, from the date of employment, apply for foreigner participate in universal health insurance. If you pay the national health insurance premium on a monthly basis, can enjoy the national health insurance medical benefits. The burden of the insurance premium is handled in accordance with the provisions of the National Health Insurance Law. However, the employer must pay special attention to the loss of the insurance status when the alien residence permit expires and shall apply cancellation of insurance.


When the foreign worker retires from the expiration of the term, or voluntarily withdraws from the contract early, or transfers to another employer for employment, the employee is surrendered to the National Health Insurance Bureau within 3 days. If you have any questions, please contact the Central Health Insurance Department of the Ministry of Health and Welfare (inquiry line: 02-2706-5866).

 

(2) Labor Insurance

Foreign workers are employed by institutions (employers) employing more than 5 workers or for those employed in ocean fishing work, employers shall report working permit document Labor and Labor Insurance Bureau on the day of employment, employer must pay attention to the insurance status when the alien residence certificate expires, and the insurance should be surrendered.


When a foreign worker voluntarily leaves his job or is transferred to another employer for employment, the institution (employer) shall reports to the Labor Insurance Bureau for withdrawal of labor insurance. If the employer have any problem, please contact the Labor Insurance Bureau of the Ministry of Labor (contact line: 02-2396-1266).。

 

(3) Accident insurance

Employers of family care workers or domestic helpers may choose to apply for labor insurance for foreign workers or to insure a certain amount of commercial accident insurance for foreign workers in accordance with the labor contract.

 

Finish Contract and Departure


(1) Report for Settlement of Income tax

For housemaid and family nursing jobs, since the employer is not a withholding agent as stipulated in the Income Tax Law, the employer will not withhold the tax when paying the wages. Therefore, the foreign worker should declare and pay personal income tax according to the prescribed withholding rate to the municipal tax authorities one week before the expiration of the employment period. Then be able to departure. If the employer has any problems, please contact the county and city tax bureaus (contact line: 0800-000-321).


(2) Reference for Departure

According to the regulation of the<Employment Service Act, within 30 days after the foreign workers leave the country, the employer shall handle the departure for future reference. However, if the foreigner’s employment permit expires before the expiration of the period of employment, or if the employment relationship is terminated and the local competent authority verifies the person who has gone abroad, this is not the case. In order to simplify the procedures, the Ministry of Labor has taken the initiative to conduct active departure check-ups on August 15, 2016, and proactively issued a Letter of Departure check-up to reduce the employer's procedure for departure check-up. In addition, the Ministry of Labor has further set up an inquiry platform in the "National Foreign Workers Dynamic Enquiry System" to enable employers to obtain proactive departure reference information issued by Ministry of Labor for foreign worker within 60 days on line. (contact line: 02-8995-6000).

 

The consequences of unclear illegal work

According to Articles 73 and 74 of the Employment Service Act, foreign workers who have lost contacts for three consecutive days will be revoke and ordered to leave the country and will not be allowed to work in Taiwan. Foreign workers will be fined NT$30,000 to NT$150,000, if working illegally when being caught will be pursued and ordered to leave sent abroad at any time and may not work in Taiwan for any reason.


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