Working instructions


What Foreign Professionals Need to Know for Working in Taiwan 

On behalf of the government of Taiwan, we sincerely welcome you to work in Taiwan. Inorder to help you understand rules and regulations concerning working in Taiwan, pleaseread the primer carefully and keep it with you for future reference.
◎What You Need to Doupon Issuance of Work Permit
1.    VISA 簽證
  If you were approved to issue awork permit by the Council of Labor Affairs (CLA), you need to apply for a visathrough Taiwan’s representativeoffice stationed in your country; or if you are already in Taiwan, you need to apply for astatus change of visa through Bureau of Consular Affairs. Working hours ofBOCA: Monday through Friday, 8:30 am to 5:00 pm (open for noon, closed on Saturday,Sunday and national holidays). Please check related information at the website
*The duration of stay of Visa-Exempt Entries and Landing Visas forForeigners is 30 days.The duration of stay starts from the next day ofarrival and is not extendable. Visa-Exempt Entries and Landing Visas cannot betransferred into visitor visas or resident visas within ROC.
lContact Information of BOCA, Ministry of Foreign Affairs
  Website address:
  Address:3~5 Fl., 2-2 Chi-Nan Rd., Sec. 1, Taipei, Taiwan, ROC
  Phone No.:(02)2343-2888
lKaohsiung Office 高雄辦事處
Address:2 Fl., 436 Cheng Gung 1st Rd., Kaohsiung City, Taiwan, ROC 
Phone No.: (07)211-0605
2.    Alien Residence Certificate(ARC) 外僑居留證
You need to apply for an alien residence Certificate within 15 days uponarrival. Please bring necessary documents to apply to the Foreign AffairsDivision of your local police authority.
  lTainan City Police Bureau 台南市警察局
Address: No.37, Nanmen Rd., West Central District, Tainan City 700, Taiwan, ROC. 台南市中西區南門路37號
Phone No.: (06)223-1101
3.    Taxable Income, Tax Deduction and Tax Refund薪資所得與扣稅、退稅
  If you worked in Taiwan for lessthan 183 days in one fiscal year (January 1 to December 31) then you shall bepaying the tax as a non-resident, which is equivalent to 20% of the taxableincome. If you entered Taiwan for more than 183 days (or if you entered Taiwanbefore July 1 and did not leave the country anytime within the year), of if youhave stayed in Taiwan for 183 days in the preceding year and are continuingyour residence, then you shall be considered as a “resident” and shall be taxed6% to 40% of your taxable income.
Yourincome from working in Taiwanis required to file income tax by laws. For income tax filing and tax relatedquestions, please contact district offices of National Tax Administration. Tollfree hotline: 0800-000-321.
◎Your Rights whileWorking in Taiwan 您在台工作期間相關權益
1.    Health insurance 健康保險
Allforeign workers who carry alien residence Certificate are required to carry healthinsurance. As to health insurance questions, please check related informationat the website;TEL: (02)2191-2006.
所有領有外僑居留證的外籍工作人員,都要參加全民健康保險。有關全民健康保險問題可至中央健康保險局網站查詢,網址:; 電話: (02)2191-2006。
2.    Labor insurance 勞工保險
Ifyou are employed at a business unit with more than five workers, you areinsured under employer, or group hired, or organization affiliated; forinformation, please check with website at;TEL:(02)2396-1266.
您受僱於僱用勞工5人以上之事業單位,應以雇主或所屬團體或所屬機構為投保單位,參加勞工保險。勞工保險局網址:; 電話:(02)2396-1266。
3.    Labor right 勞動權益
Whileyou work in Taiwan,if you have interrogations or disputes about labor contract or labor rights,you can file for counseling, mediation or arbitration from local labor authorityin every city or county government. As to laws and regulations about labordisputes, please check related information at the website; TEL: 0800-380-038.
您在台工作期間,如有關於勞動契約或勞動權益方面之爭議或疑義時,可逕向各縣市政府勞工單位申請諮詢、調解或協處。有關勞資爭議相關法規可查詢行政院勞工委員會網站,網址:; 電話:0800-380-038。
◎Laws and Regulationsand Penal Provisions Concerning Employment
1.    While working in Taiwan, if you are engaging in any offollowing behaviors, your permit will beterminated, and you will be orderedto leave the country within due days
(1)Work for any one other than employer who applied for your work permit;
(2)Any work other than assigned by your employer;
(3)Absent from work for three consecutive days without reasonable causes;
(4)Refuse undergoing physical examination, and/or provide falseinformation about physical examination, or fail to pass physical examination;
(5)Violate, in serious behavior, any rules and regulations prescribedunder Employment Service Act;
(6)Violate, in serious behavior, any other laws and regulations under Taiwan legalsystem.
2.    Other relatedrules and regulations 其他有關聘僱之規定
(1)Should your employment contract expires or terminates, you need toleave the country immediately;
(2)Foreigners employed at cram schools are required to undergo physicalexamination. Those who are employed otherwise are required as Department ofHealth determined.
(3)Work without permission will be punished carrying dollar amounts offine of at least NY 30,000 dollars, and up to NT 150,000 dollars; and you willbe ordered to leave the country within due days, and will not be allowedre-entry.
◎Other living information 外國人在台生活相關資訊
1.    Should you have any other questions about living in Taiwan,please check with the websiteInformation For Foreigners at,or please call at 0800-024111.
若您在台生活有其他問題可至外國人諮詢服務網查詢,網址:, 電話:0800-024111。
2.    For travel information in Taiwan, pleasecall Tourism Bureau at 
(02)2727-3737, or 0800-011765, and the websiteaddress:
交通部觀光局查詢電話:(02)2727-3737、 0800-011765,網址:
◎Other employment information 工作許可相關資訊
You can call Bureau ofEmployment And Vocational Training (address: No. 83, Sec 2, Yanping N. Road,Datong District, Taipei City 103,Taiwan,R.O.C.) at (02) 8590-2567 for further information. Website address: