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Rights and Responsibilities of Foreign Workers in Taiwan
  1. Observe the schedule of regular medical examinations:
    • Foreign professionals: Foreigners applying to work in Taiwan as teachers in supplementary language schools should submit a health check certificate issued within the previous three months by hospitals designated by the governing agency (the Department of Health under the Executive Yuan) of the Republic of China (ROC). If the health check certificate is issued by a foreign hospital, it shall be authenticated by an ROC embassy or overseas representative office.
    • Foreign laborers, upon arriving in Taiwan, should undergo medical examinations within three days after arrival and, the employer should arrange further medical examinations 30 days before or after the sixth months, 18th months and 30th months of employment in any government accredited hospitals.
  2. Apply for Alien Resident Certificate (ARC) within the prescribed time:
    Within 15 days following arriving in Taiwan, the foreigner holding a resident visa shall bring the required documents to apply for Alien Resident Certificate (ARC) at the local NIA's service center or instruct others to do so. Foreign laborers shall take fingerprint cards.
  3. Foreign workers should pay income tax on wages earned in Taiwan according to the following regulations:
    • If a foreign worker has worked in Taiwan for less than 183 days in one fiscal year (January 1 to December 31) then the foreign worker should be paying the tax of a non-resident, which is equivalent to 20% of the taxable income. If the foreign worker worked in Taiwan for more than 183 days (or if the foreign worker entered Taiwan before July 1 and did not leave the country anytime within the year), or if the foreign worker has stayed in Taiwan for 183 days in the preceding year and is continuing his/her residence, then he/she shall be considered as a resident and shall be taxed 6% to 10% of his/her taxable income.
    • If the amount of a foreign worker・s income tax does not exceed NT$2,000 a month, he/she may opt not to let his/her employer deduct income tax from his/her salary. However, he/she is still liable to pay income tax in accordance with the law.
    • After coming to the ROC to work, the foreign worker must pay income tax. The application of income tax for the preceding year shall e from May 1 to May 31 of the succeeding year. If the foreign worker exits the country anytime in the middle of the year, he/she shall pay his/her income tax a week before his/her expected departure date. The tax office of the foreign worker・s district shall handle his/her tax refund. Processing time for tax refund shall be within four months. Tax refund checks shall then be released. Should a foreign worker need details related to his/her tax refund, he/she could request for it when he/she comes to claim his/her tax refund check.
    • If a foreign worker forgets or misreports his/her income tax in the ROC, he/she shall be fined twice the amount of his/her income tax. If he/she is a tax evader, he/she shall be fined more than thrice his/her income tax amount.
  4. A written labor contract shall be drawn up according to regulations:
    The employer should sign a written contract with the foreign worker, and said contract must be of a fixed length of time. Those contracts not specifying a fixed length of time are limited by when the work permit expires. This also applies when renewing a contract. The contract should be in Chinese and also in translation using the mother language of the foreign laborer.
  5. How to join into, and withdraw from, the labor insurance system. (for details please log on to the Council of Labor Affairs・ (CLA) website and see the :Chapter on Labor Insurance;)
    • Joining into the labor insurance system:
      If a foreigner falls under those who must be covered by the labor insurance program according to the :Labor Insurance Act,; then the employer should submit the foreign worker・s employment permit issued by the CLA, and a photocopy of the worker・s Alien Resident Certificate or passport to the Labor Insurance Bureau in order to apply to join the labor insurance program.
    • Withdrawing from the labor insurance program:
      The day the foreign worker・s contract is up, or if the foreigner voluntarily leaves the job early, or transfers to another employer to finish out his or her term, the business institution (employer) should apply to the Labor Insurance Bureau for the foreign worker・s withdrawal from labor insurance coverage.
  6. How to join into and withdraw from National Health Insurance (NHI) coverage: for detailed information, please log on to the website of the Bureau of National Health Insurance (BNHI)
      • Joining into the health insurance program:
        All foreign laborers possessing Alien Resident Certificates should join the NHI program. The employer should apply for health insurance related matters to the local branch of the BNHI within three days starting from the day when the laborer fits the qualifications for joining the insurance program.
      • Withdrawing from the NHI program:
        Within three days starting from the day that the foreign laborer・s contract is up, or if the foreigner voluntarily leaves the job early or transfers to another employer to finish out his or her term, the foreign laborer should apply to the NHI to withdraw from insurance coverage.
  7. Regulations of the working conditions as to the wage and working hours: (for detailed information, please visit the CLA website)
    • Businesses covered by the :Labor Standards Law;:
      If a foreigner is hired to work for businesses (manufacturing industry, construction industry, etc.) that fit the :Labor Standards Law;, wages, working hours, leaves, overtime work, and terms of severance should be regulated in accordance with the :Labor Standards Law.; Highlights of the existing related regulations are as follows:
      • The minimum wage:
        From July 1, 2007 onward, the monthly minimum wage is NT$17,280 a month, and the hourly wage is NT$95.
      • The regular working hours:
        A worker・s normal working hours should not exceed eight hours each day and the total working hours of every two-week period should not exceed 84 hours.
      • Overtime hours:
        A male worker should not work for more than 12 hours a day, and the total overwork time should not exceed more than 46 hours each month.
      • Overtime pay:
        If a worker works overtime for less than 2 hours, then the overtime pay should be at least an additional 1/3 the regular hourly pay. If the overtime is more than 2 hours, but does not exceed 4 hours, the overtime pay should be at least an additional 2/3 the regular hourly pay.
    • Businesses not covered by the "Labor Standards Law":
      If a foreigner is employed by businesses that do not fall under the "Labor Standards Law" (domestic helpers, household caretakers, etc), terms regarding wages, working hours, leave and overtime work shall be regulated by the :labor contract; drawn up between the employee and the employer.
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