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1. Hired to engage in professional work (from February 8, 2018).
2. Foreign special or senior professionals who are qualified to be
insured persons as employers or self-employed business owners
(from October 25, 2021).
¾ Retirement Pensions
In accordance with the Labor Pension Act, under the new labor
pension system, employers must make monthly contributions of
at least 6% of their employees' monthly salaries for pensions. The
employer's contributions shall deposited into a personal employee
pension account set up with the Bureau of Labor Insurance.
Employees may also contribute up to 6% of each month's salary.
The total amount contributed will be deducted from their annual
income for the year. The personal employee pension account
is owned by the employee. The new pension system allows
employees to transfer their pension after switching jobs, dismissal,
or resignation. However, employees (including persons who chose
to continue under the old system after implementation of the
new system, as well as those who switched to the new system
after implementation of the Labor Pension Act, but retained their
work seniority under the old system) that are under the old labor
pension system and working at the same organization, prior to
the implementation of the new labor pension system in 2005, shall
receive contributions from employers between 2% and 15% of their
monthly salaries, depending on their employer. The employer's
contributions shall deposited in dedicated pension accounts at the
Bank of Taiwan by the employer.

Employment of Foreign other benefits, enhancing the incentives for foreign
Professionals talents to come and stay in Taiwan, assisting
domestic enterprises to accelerate the expansion of
The Act for the Recruitment and Employment the international market and thus enhance Taiwan's
of Foreign Professionals drafted by the international competitiveness.
National Development Council became law
on February 8, 2018, with the aim of quickly I.Key Points of the Act
and comprehensively loosening various laws
and regulations related to the work and life of 1. Regulations Related to Seeking Employment
foreign professionals coming to and staying (1) Foreign Professionals
in Taiwan, setting an important milestone in
establishing a legal basis for retaining and (a) Scope: In addition to jobs set out in
recruiting talent in Taiwan. To further strengthen Subparagraphs 1 to 6 of Paragraph 1 of
the retention and recruitment of talent, the Article 46 of the Employment Services
National Development Council, based on the Act, the Act also includes jobs from
feedback and suggestions from various groups Subparagraphs 1 and 3 of Paragraph 1 of
on the policy and its effectiveness in promoting Article 48 of the Employment Services Act,
talent recruitment in recent years, cooperated as well as short-term cram school teachers
with relevant ministries to study the special law with specialized knowledge or technical skills,
for foreign talent. The law was subsequently Ministry of Education-approved teachers
revised and the revisions implemented on of a subject other than a foreign language
October 25, 2021, relaxing regulations relevant in a special class for the children of foreign
to visa, work, and residency for foreign professionals, foreign special professionals,
professionals to come to Taiwan. The revisions and foreign senior professionals, and
also optimized insurance, tax, retirement and experimental educators.

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