On behalf of the government of Taiwan, we sincerely welcome you to work in Taiwan. In order to help you understand relevant rules and regulations while working in Taiwan and to protect your own interests, please read the following information carefully.

Ministry of Labor began to issue work permits to foreign professionals on Jan. 15, 2004. However, the following foreigners must submit their applications to the following agencies:
  (1) Foreign ship crew members must apply to the Ministry of Transportation and Communications.
  (2) Specialized technicians who are employed by ROC manufacturers in the Science-based Industrial Parks and engage in any specialized or technical work under Subparagraph 1, Paragraph 1, Article 46 of the Employment Services Act must apply to the Science-Based Industrial Park Administrations (SBIPA).
  (3) Specialized technicians who are employed by ROC manufacturers in the Export Processing Zone under the Ministry of Economic Affairs and engage in any specialized or technical work under Subparagraph 1, Paragraph 1, Article 46 of the Employment Services Act must apply to Export Processing Zone Administrations.

◎What You Need to Do upon Issuance of Work Permit

***Visa
If you were approved to issue a work permit by Ministry of Labor, you need to apply for a visa through Taiwan’s representative office stationed in your country; or if you are already in Taiwan, please inquire Bureau of Consular Affairs for the necessary information. Working hours of BOCA: Monday through Friday, 8：30 am to 5：00 pm, no lunch breaks, closed on Saturday, Sunday and national holidays.
Contact Information of BOCA, Ministry of Foreign Affairs:
Address: 3F-5F, Joint Central Government Office Building, No. 2-2, Section 1, Jinang Road, Taipei City
Website: BOCA, Ministry of Foreign Affairs
Phone No.: 02-2343-2888
Central Taiwan Office Phone No.:04-22510799
Southern Taiwan Office Phone No.: 07-2110605
Eastern Taiwan Office Phone No.: 03-8331041
Taoyuan International Airport Office Phone No.:03-3982629 (Terminal 1), 03-3985805 (Terminal 2)

***Alien Resident Certificate (ARC)
National Immigration Agency
Service Hours: Monday to Friday, 08:30 – 17:00, open for noon
Website: National Immigration Agency
Phone No.: 02-2388-9393,
Service hot line for foreigners living in Taiwan: 0800-024-111

***Taxable Income, Tax Deduction and Tax Refund
Your income from employments in Taiwan is required to file income tax by laws. For income tax filing and tax related questions, please contact district offices of National Tax Administration.
Free service hot line: 0800-000-321.
eTax Portal: Taxable Income, Tax Deduction and Tax Refund

◎Your Rights while Working in Taiwan

***Health insurance
All foreigners who hold an Alien Resident Certificate are required to join in National Health Insurance program. For questions related to national health insurance, please contact the Bureau of National Health Insurance. 
Telephone: 02-2706-5866.
Website: National Health Insurance Administration Ministry of Health and Welfare

**Labor insurance
If you are above 15 years and below 60 years of age and employed at a company or firm with more than five workers, you are insured under employer, or group hired, or organization affiliated. 
Contact no. of Bureau of Labor Insurance: 02-23961266 or 0800-078-777
Website: Bureau of Labor Insurance,Ministry of Labor

**Labor rights
While you work in Taichung City, if you have interrogations or disputes about labor contract or labor rights, you can file for counseling or mediation through us, Bureau of Labor Affairs, Taichung City Government. For disputes or more inquires on labor disputes and related information, visit the website of the Ministry of Labor at Ministry of Labor Republic of China(Taiwan)Our phone no.:04-22289111 #35530 #35545.

**Consumer rights
If any consumer, including any foreigner working in Taiwan, has any consumer interrogations or disputes with business organizations for products and services, the consumer may seek consultation or file complaint to business organizations, consumer protection group or consumer service center or its branch, or directly contact the Consumer Protection Commission of the Executive Yuan at 02-28863200 or call for national consumer service hotline at 1950. Website: Executive Yuan,Republic of China(Taiwan)

◎Laws and Regulations and Penalties Concerning Employment

***You are not allowed to have the following situation while working in Taiwan.
(1) Work without your employer applying for a work permit.
(2) Work for another employer without the relevant permit.
(3) Work on jobs not listed in the permit without the approval of the employer.
(4) Consecutive 3 days of absence from work and loss of contact.
(5) Refusal to accept health examination, provision of false sample or failure to pass health examination.
(6) Material breach of any legislation established pursuant to the Employment Services Act.
(7) Material violation of other legislation of the Republic of China.

**Penalties
Any foreigner breaching the first paragraph above may be subject to a fine of not less than NT$30,000 and not more than NT$150,000 and shall be immediately ordered to exit from the territory and shall be prevented from entering into the territory again for work.
Any foreigner breaching the second to the seventh paragraphs above shall be subject to cancellation of employment permit, shall be immediately ordered to exit from the territory and shall be prevented from entering into the territory again for work.

***Other Employment Related Regulations

(1) Upon expiry of the work permit and if the foreigner is no longer employed or if the employer and the employee terminate the employment, the foreigner shall immediately exit from the territory.
(2) Foreigners employed at cram schools are required to undergo physical examination. The professionals working in other fields are required to follow the regulations given by the department of health. For relevant questions, you can contact the Centers for Disease Control, Department of Health, Executive Yuan.
(3) When an employer feels it necessary to continue to hire the foreigner, the employer should apply for an extension of the work permit for the foreign worker 4 months before the term ends. However, if the hiring term is less than 6 months, the employer should apply for the extension of the working permit when the term reaches 2/3 of the term before the end date.
(4) The foreigner who has applied for a work permit can only work for the employer who applied for it, and the foreigner is not allowed to work on jobs not listed in the permit. If the foreigner is needed to work for another employer, the other employer would be required to apply for another permit.

◎Other living information

Information for Living in Taiwan,
Hotline: 0800-024-111. Website: National Immigration Agency
For travel information in Taiwan, please call Tourism Bureau at (02)2349-1500 or 0800-011-765, or visit the website at: Tourism Bureau, Republic of China (Taiwan)

◎Other information related to Work Permit
Address, phone no. and website of Workforce Development Agency, Ministry of Labor
Address: 10F, No.39, Sec. 1, Jhonghua Rd., Jhongjheng District, Taipei City, Taiwan
Telephone: 02-8995-6000
Website: Workforce Development Agency, Ministry of Labor