B-107-V01

Operational Manual for Reviewing Employment Permit
Application of Director or Manager of an Approved Business
Invested or Established by Overseas Chinese or Foreigner(s)Published in January 2018

Contents

1. Job Items and Description…………………………………...2

2. Qualifications of Foreign Worker……………………………3

3. Documents for Application…………………………………..10

4. Other Regulations……………………………………………25

Manual Instructions:This operational manual was published to make information public andimprove the transparency of reviewing operation. It is compiled inaccordance with relevant Laws and Regulations, but the reviewing criteria
are still subject to the recent Laws and Regulations. In order to flexibly
response various categories of application, it will be continuously added
and revised then announced for any incomplete issue.

1Category B(Director/Manager of a business invested or established byoverseas Chinese or foreigner(s) with the admission of the Governmentof the Republic of China)
1. Job Items and Description:
The approved scope of this job shall be management-related. Besides, according
to the Standard of Occupations Classification of Directorate-General of Budget,
Accounting and Statistics, the job content of management personnel(director/manager) includes planning, commanding, negotiating and managing
corporate or organizational activities.
(1) Manager of a company invested in by overseas Chinese or foreigner(s) (Code 01)(2) Manager of a branch office of foreign company (Code 02)(3) Representative of a representative office (Code 03)2

2. Qualifications of Foreign Worker
Serial No.

1

Items
Qualificationsof the Foreign
Worker(s)Relevant Regulations
Review Principles
Article 38 of Review Criteria: A
1.
foreigner to be hired to serve as a
The statement “thedirector/manager of a businessamount of shares held by
invested or established byor the capital contributed
overseas Chinese or foreigner(s)by the overseas Chinese
and admitted by the Government
or foreigner(s) exceedsof the Republic of China shall
one third (1/3) of the total
qualify for one of the following
amount of shares, or theconditions:
total capital of the
1. The foreigner has ever acted
business” stated in
as a manager of a company
Subparagraph 1 in the left
invested by overseas Chinesecolumn does not meanor foreigner(s), pursuant to thethat the employed
Statute for Investment byforeigner
Overseas Chinese, or Statute(director/manager/executi
for Investment by Foreignve) shall achieve
Nationals, whereas the amountaforesaid standard ofof shares held by or the capital
capital investment.
contributed by the overseas
2.
Chinese or foreigner(s) shall
The term “manager of aexceed one third (1/3) of thecompany” or “atotal amount of shares, or the
representative of a
total capital of the business,representative office”
respectively.
stated in Subparagraph 1
2. The foreigner has ever acted
to 3 in the left column
as a manager of branch officerefers to litigious andof a foreign company.
non-litigious
3. The foreigner has ever acted
representative
as a representative of a(representative of therepresentative office, admitted
representative office)by the central competentstated in competentauthorities with jurisdiction.
authority’ s (Amendment)
4. The foreigner who has everRegistration Form foracted as the deputy director orLimited Company (bymanager or the equivalentshare) or Registration
position in a newly start-up
Form for thebusiness with innovative
Representative of acapability in accordance with
Foreign Employer
Paragraph 2 of Article 6.
(Amendment Registration
If the number of foreigners to
Form)

3

Serial No.

Items

Relevant Regulations
Review Principles
be hired by the employer
3.
pursuant to the preceding
The branch of a foreign
Paragraph 1 to 3 exceeds one
company or company in(1), the qualifications of themainland China
foreigners and the employer,
established in Taiwan, as
or other qualifications thereof
specified in Point 2,
shall conform to provisions set
regardless whether theforth in Chapter 2.
first or the second one,If the number of foreigners to
may be the employer
be hired by the employer(main body) of the
pursuant to the preceding
foreign worker; in case of
Paragraph 4 exceeds one (1),doubt about the dummy
the wages or remuneration of
branch, please seek
the foreigners shall not be
advice from the central
lower than the amountcompetent authority inpublished by the central
charge of related business.
competent authority set forth
4.
in the Article 8.
The number of foreign
The provisions referred to inworkers employed
the preceding three paragraphs
according toshall apply to a foreigner to be
Subparagraphs 1~3,
hired by a branch office orParagraph 1, Article 38
representative office ofand Paragraph 1, Article
Mainland Chinese company to39-1 shall be calculated
act as a manager of thetogether. If the number ofcompany.
foreign workers employedis more than 1, thequalifications of foreign
Paragraph 1, Article 39-1 ofworkers and employers or
examination standard:
other qualifications shallForeign spouses of for foreign
meet the regulations ofworkers employed to performforeign professional andwork prescribed in Subparagraphs
technical workers in
1~6, Paragraph 1, Article 46 ofChapter 2 of examination
the Act, who reside in company
standard, including
with the foreign workers shalleducation and experience,
receive the hourly salary orsalary, job description,
income no less than that
capital/working
announcedbythecentralcapital/turnover ofcompetent authority in Article 8
employer in Taiwan (seewhen being employed to perform
Class A Operational
part-time work.
Manual)4

Serial No.

Items

Relevant Regulations

5

Review Principles
5.
The term “deputy director
or manager or theequivalent position in thestart-up business” statedin Subparagraph 4 in theleft column shall not belimited to the registrationof “director or manager”.
Instead, it shall include
general manager andequivalent position,
deputy general manager
and equivalent position,
associate manager andequivalent position,
deputy head of accounting
department and deputy
directors of otherdepartment, thesupervisory employees
who possess managerial
authority. The scope of
employees shall be
determined based on thecompany’s organization
chart and contracts statedwith job titles and job
descriptions.
6.
A start-up business with
innovative capability
hires more than one
deputy head, thequalifications of theforeigner and employer
who applies for thesecond deputy head shallnot be limited by Chapter
II (but still need toconform to businessqualifications or businessSerial No.

Items

Relevant Regulations

2

Qualificationsof theEmployer

Article 39 of Review Criteria:
1.
Employer that hires a director
or manager of a business
invested or established byoverseas Chinese orforeigner(s) and admitted by

6

Review Principles
permit requested by thecentral industry
competent authorities).
Nevertheless, the wages
or remuneration shall not
be lower than the amountof NTD$47,971 publishedby the central competentauthority in accordancewith Article 8(Order
Lao-Dong-Fa-Guan-Zi
No. 10605154981 dated
August 14, 2017 by the
Ministry of Labor)
7.
The application of astart-up business with
innovative capability forhiring one manager
according to
Subparagraph 1 or 2 inthe left column is grantedby the Ministry, it may
submit the employment
application of more than 1
foreign deputy director or
manager or the equivalent
position according to
Subparagraph 4 in the left
column. For an
application of more than 3
foreign deputy managers,
their wages shall conformto the amount publishedby the Ministry.
ESerial No.

Items

Relevant Regulations
Review Principles
the Government of the
Republic of China shall meet
one of the following
requirements:(1)
Established for less thanone (1) year, and its
paid-up capital or working
capital in Taiwan hasreached five hundred
thousand (500,000) New
Taiwan Dollars and above,or average turnover, actual
import and export revenue,
or commission has reachedthree million (3,000,000)
New Taiwan Dollars, five
hundred thousand(500,000) United States
Dollars and above, or two
hundred thousand(200,000) United States
dollars and above,
respectively.
(2)
Established for more thanone (1) year, and its
average turnover, actual
import and export revenue,
or commission in the mostrecent year or for the past
three (3) years has reached
no less than three million(3,000,000) New Taiwan
Dollars, five hundred
thousand (500,000) UnitedStates dollars, or two
hundred thousand(200,000) United States
dollars, respectively.
(3)
Where as the employer is a

7

E

E

W

Serial No.

Items

Relevant Regulations
representative office of aforeign company, whose
establishment has been
approved by the authority
concerned at the central
government level, withactual performancerecords, provided that nosuch performance records
are needed, if it has been
established for less than
one year.
(4)
The employer has madesubstantial contribution to
the domestic economic
development.
Alternatively, he, she, or it
has a special circumstancethat is treated as a special
case by the centralcompetent authority after
consultation with theauthority concerned at thecentral government level.
2.
Those who fail to meet thequalifications of (1), (2) and(3) stated above shall propose
a consultation mechanism inaccordance with (4). Pleaserefer to “IV. Other
Regulations – Ad-Hoc
Consultations”.
Paragraph 2, Article 39-1 of
examination standard: Employers
may apply for the employment offoreign spouses mentioned in thepreceding paragraph to perform
work without being subject to therestrictions on capital, turnover,8

Review Principles

T

TSerial No.

Items

Relevant Regulations
total performance ofimport/export, commission, andworking capital in Taiwan
prescribed in Paragraphs 1 and 2of the preceding article.

Review Principles

Qualifications of Employers and Foreign Workers
Data Review

Employment of Second Person
in Class B (within the Scope ofClass A)
Foreign
WorkerSalary Empl
SalaryEduca Work
oyer
Exper
tion
ience

Employment of First Person inClass B
Foreign
Worker

Application
Empl
oyer

Educa
tion

Work
Exper
ience

01 Manager ofCompany Invested byOverseas Chinese or
Foreigners

✔

✕

✕

✕

✔

✔

✔

✔

Ge
ner

02 Manager of
Foreign Branch

✔

✕

✕

✕

✔

✔

✔

✔

al

03 Representative of
Office

✔

✕

✕

✕

✔

✔

✔

✔

✕

✕

✕

✕

✕

✕

✕

✔

✕

✕

✕

✕

✕

✔

✔

✔

✕

✕

✕

✕

✕

✔

✔

✔

03 Representative of
Office

✔

✕

✕

✕

✔

✔

✔

✔

04 Deputy Head or
Above of Start-up or
Equivalent

✕

✕

✕

✕

✕

✕

✕

✔

04 Deputy Head or
Above of Start-up or
Equivalent
01 Manager ofCompany Invested byOverseas Chinese or
Foreigners

Par
t-ti
me 02 Manager of
Wo Foreign Branchrk

9

3.Documents for Application
Serial No.

1

Documents
Review Content
Notes
Original
1. Information on receipt of the 1. The review fee forreceiptofexamination fee shall be
employment of foreign
reviewing fee
specified in the application
professionals
isform, so receipt of thecalculated by unit otherexamination fee may bethannumberofexempted. However, it shallapplicant.
Thebe subject to the case and theapplication from theemployer may be asked tosame company (workattach it. (Announcement No.
permit application for10405118501
on23
more than 2 foreign
September 2015 by Ministry
workers) is required toof Labor)
pay $500 of reviewing
2. Reviewing fee is NTD$500.
fee only.
2. The new employment
and extension shall not
be treated as one
application. Applicant
shall apply separately
and
pay
the
supplementary
reviewing fee.
3. Those who apply for
information change do
not
need
to
pay
reviewing fee. Those
who
withdraw
application will not be
refunded.
4. Those who overpay orunderpay reviewing fee
or do not pay it at post
office will be asked to
repay it in accordancewith regulations.
5. The refund method for
overpaid(mistakenlypaid) reviewing fee: The
employer will be asked
to fill out application
form, check refund type10

Serial No.

Documents

2

Application
form

Review Content

Notes
and
attachoriginal
receiptofoverpaid(mistakenly
paid)
reviewing fee for refund.
6. For
profit-seeking
enterprises or businesses
paying the examination
fee for the employment
permit of a foreign
worker by postal deposit
slip in accordance with
theLetterTai-Shui-Yi-Fa-Zi No.
0930450078
dated
February 11, 2004, theexamination fee may berecognizedasanexpense with the deposit
receipt.
1.
1.
The fields in the application
The application form ofform such as category, job
new employment anditem, unit name of application,
extension shall be filled inunified business no. of
separately.
application unit, owner, unit2.
address, mailing address,
The field of benefits ofcontacts, receipt of
employing the foreign
examination fee, as well as
worker shall be
specific reasons for
specifically entered andemployment and positive
relevant to the work. The
benefits of foreign worker
extension applications are
employment (extension
excluded.
application excluded) must be 3.
completed.
The employer will be2.
asked to complete the
The name of application unit
application if the required
shall be consistent with thefields are not filled inseal of unit; unit address shallcompletely.
be the same as that in thecertificate of company
registration or agency filingregistration.

11

T

T

Serial No.

3

Documents

Name list of
employedforeignworkers

Review Content
3.
or those who engage private
employment service agency
for treatment, the field ofagency name, number,professional, unit symbol,
signature and contact phone
number shall be filled in.
4.
The seal of unit and ownershall be affixed.
1.
The field in the list such asname of application unit,
unified business no., name,gender, nationality or area,
date of birth, passport number,
employment period,
education, monthly (hourly) or
session salary, title, work andaddress in Taiwan, andinformation on foreign
professionals must not be
empty and the photo offoreign worker must be
attached.
2.
Personal information shall becorrectly entered according to
passport or travel document.
3.
The period of work shall beconsistent with or less thanthat of contract.
4.
The payroll shall be consistent
with that of employment
contract and monthly payroll.
5.
The address in Taiwan shall beconsistent with that in thecorporate business

12

Notes
F

T

1.

F
The field of “occupationalclassification code” shallnot be entered.

2.
onthly salary shall befilled in according to the
Employment Contract
3.
” or 2” color or black
photo. The photo printed
along with the list shall beclear and identifiable.
4.
When the address ofworking location isinconsistent with that in
the employer’s corporate
business registration, theemployer will be asked toprovide the copy offactory registration,
operation facility
registration or lease
contract for proof.

P

T

T

T

Serial No.

4

Documents

Passport orresident
certificate
photocopy of
employedforeign worker

Review Content
registration.
6.
The seal of unit shall beaffixed.
1.
The passport or resident
certificate shall be valid at thecommencement date of
employment.
2.
The information page andsignature page shall becomplete, clear andidentifiable.
3.
Residents of the mainland
China, except those from
Hong Kong and Macau, arenot eligible to work in Taiwan.
4.
hen foreign spouses residing
in company with foreign
professionals are employed toperform part-time work, theyshall submit the copy of avalid dependent alien resident
certificate issued by theimmigration authority.

Notes
T

1.

h
Principally, documentwith words such as travel
document, identify
certificate or not passport
will not be recognized.
However, for Ukrainianminors, the copy of
passport shall still be
attached and it can be
replaced by travel
document in certain
circumstance. It shall berecognized by case forother countries.

2.

R

W
The UK passport withoverseas mark is forresidents in Hong Kong.

3.
The empty page ofpassport may not be
attached. Where there is
any inconsistency
between the passportnumber for this andprevious application
because of passport
replacement, thephotocopy of new
passport shall be attached.
4.
If the passport number ischanged after the issuanceof approval letter, theapplication of information
change shall be madeseparately.

13TSerial No.

5

6

Documents
Consent
document of
legal
representative

Employment
Contract

Review Content
Foreign workers under 20 years
old shall have the legal
representative consent andpassport attached.

1. Content
of
employment
contract: The name, job title ordescription(sufficienttoidentify the scope of work
actually performed by theforeign worker), employment
period and salary of employedforeign worker shall be
specified with signature of
employer and employee.
2. Manager of a company,
manager of a branch office of
foreign company in Taiwan, or
litigious and non-litigious
representative (the foreigner
has ever acted as arepresentativeofarepresentative office hired by
the employer in accordancewith Article 29 or 372 belongs
to a mandate relationship anda mandate contract must be

14

Notes
1.
The calculation of age ismade from thecommencement date of
employment other thanapplication date. Where
the foreign worker isunder 20 years old, thedocument shall be
attached.
2.
If the legal representativeis unable to attach
passport, other document
such as local ID or
driving license which isenough to proof his/her
identity shall be attachedinstead.
1. The employment contract
or the document of
assignment to Taiwan(branch office in Taiwan)that the foreign worker
has signed with foreign
headquarterscanbedeemed as employment
contract and domestic
application unit (branch
office) may not need toenter.
2. The labor contract shallmeet regulations of R.O.C.
Any labor contract againstthem shall be invalid.
3. Considering the diverse
types
ofservice,contractual
documents
submitted by employers inassociation
withemployment, appointment
or contract shall beSerial No.

7

Documents

Review Content
Notes
attached((LetterNo.
approved. To implement
09200529470
andNo.
employers’ responsibilities
09300621230 issued by theunder the Labor Standards
Ministry of Economic Affairs
Act, the Ministry of Labor
on the 3rd of April 2003 andadds
thefollowing
15th of November 2004).
instructions to the letter of
3. Employment period:
approval: “Employers and(1)The applied employment
foreign workers shallperiod shall not be longer
follow the regulations ofthanthecontractual
other applicable laws, if
employment period. Any
any, during the review andinconsistency
shallbeissuanceofthereferred to the contractual
employment permit.”
employment period.
(2)The contract shall specify thestart date of employment orthat the contract shall takeeffect upon the Ministry ofLabor’s approval of theemployment
permitaccording to the Civil Code(however, the work periodof application in the list offoreignworkersshall
specify the start date of
employment).
Salary1.
1.
withholding
When the number ofExtension applications
certificate (taxmanagers, officeshall have the total
withheldatrepresentatives, and overseas
amount paid to thesourceChinese and foreign managers
foreign worker ensured. If
included) (mayengaged in part-time work
it is less than average
be exempted)(foreign spouses in company
monthly salary of thewith foreign professionals) toyear, the employer shallbe employed exceeds 1, theprovide description andsalary or income of theattach relevant supporting
personnel shall be no less thandocument. If no incomethat announced by the central
occurred in Taiwan, acompetent authority.
proof of offshore payment
2.
shall be attached.
The salary withholding
2.
certificate of the above
When the employer is

15

W

T

Serial No.

Documents

Review Content
Notes
personnel is exempted.
required to attach salary
Employers may be requested
withholding certificate, ato submit the salarylist of income orwithholding certificate on aconsolidated income tax
case-by-case basis.
electronic return or(Announcement
receipt may be recognizedNo.10405118501 issued byas well.
the Ministry of Labor on the3.
rd
23 of September 2015).
According to the3.
regulation of tax law,
Based on the indirect
those who stay in Taiwan
information from the Ministry
fewer than 183 days atof Finance, the name andprevious year shall takeunified business no., oftax withheld at source
withholding unit, name ofwith seal verification by
income recipient and total
national taxation bureau.
payment shall be ensured.
4.
4.
The right of revocation
The year on the information
shall be specified forshall be examined:
applications made from
(1) New employment: Salary
February 1 to May 31
withholding certificate may
every year. The salarybe exempted principally.
shall be cross-referenced
However, the employer may
via the Taxation Bureau in
be asked to attach the salaryJune of the year. If there
withholding certificate foris any incomplianceprevious year or the recent
identified, the employer
year or the local
will be requested togovernment may be invited
explain. Anyto have a field visit if there
incompliance will result
is any doubt for thein the revocation of theapplication.
employment permit.
(2) Extension: The employer’ssalary withholding
certificate for previous yearor the recent year shall be
attached. The “previous
year or the recent year”
mentioned above shall beidentified by return period.
For example,
a. The employer who submits

16

B

T

Serial No.

Documents

8ID
certificationsof theperson-in-charge

9Company
registration(businessregistration) or
institution
filingregistration

Review Content
Notes
employment applicationfrom the 1st of January to
31st January 2017 shallattach 2015 or 2016 salary
withholding certificate.
b. The employer who
submits employment
application after February
2017 shall attach thesalary withholding
certificate of 2016.
1. Photocopy of the ID of 1. The
photocopyofperson-in-charge.
passport or residence
2. If the person-in-charge is acertificate shall be valid
foreigner, a photocopy ofwhile submitting thepassport
orresidence
application.
certificate shall be provided.
2. It shall be consistent
with that in the company
registration(or
institution establishment
certificate).
1. Those who are engaged inpractices of Code 01 to 03
shall attach Company(Amendment) Registration
Form and Registration Formfor the Representative(Amendment RegistrationForm). Below items shall be
reviewed:(1) If the company name iscorrect(2) Date of the establishment
approvala. Established less than 1
year: to review thepaid-in capital,
working capital in
Taiwan and turnoverb. Established over 1 year:
to review the turnover,import and export

17

Serial No.

Documents

Review Content
performance, agency
commission and actual
work performance ofthe representative
office.
(3) If the employed foreign
worker is alreadyregistered as a manager or
representative.
(4) If the amount of shares
held by or the capital
contributed by theoverseas Chinese orforeigner(s) exceeds one
third (1/3) of the total
amount of shares or the
total capital of thebusiness.
2.
Those who are engaged inpractices of Code 04 shallattach company registration orbusiness registration. Below
items shall be reviewed:(1)
If the unit name is correct.
(2) Date of the establishment
approval: less than 5 years(3) Those conform to
Subparagraph 5-1 ofstart-up businessrecognized as capable ofinnovation (please refer topage 19, 20 and 21)(4)
Those conform toBusiness invested by theoverseas Chinese orforeigner(s)(5)
Organization chart of thebusiness shall also be

18

Notes

T

I

T

O

Serial No.

Documents

10

Certificates
requested by
Article 39 of
Review
Criteria(Capita,turnover andwork
performance)

Review Content
attached.
1.
The certificate of turnover
may be exempted for theapplication submitted on the
1st of September of the year to
the 31st of May of the next
year. However, the employer
may be subject to the case andasked to attach it(Announcement
No.10405118501 issued by
the Ministry of Labor on the
23rd of September 2015).
2.
For new employment andextension application, one of
the following documents shallbe examined to ensure that thename, unified business no.,year and amount ofapplication unit meet thestandards:(1)
Capital or working capitalin Taiwan:a.
The company(amendment)
registration form shallbe attachedb.
The company shall beestablished less than 1
year.
c.
The paid-in capital orworking capital in
Taiwan shall exceed
NTD$500,000.
(2)
Turnover:

19

Notes
According to the Letter
Interpretation of the Ministryof Finance made on the 13thof February 2012, triangulartrade is not the item under themonthly 401 statement. Dueto it is required to be counted
in the calculation of businesstax, turnover shall berecognized firstly. However,the provision for reservationof administrative abolishment
right was noted in theapproval letter of
employment application inaccordance with
Subparagraph 3 and 4,
Paragraph 2, Article 93 of
Administrative ProcedureAct. The employer shallsubmit to Ministry of Labor
for reference within 15 days
after the due date of businesstax return at the year. Any
approval of employment
application unmet regulations
will be abolished inaccordance with Employment
Service Act.

T

F

C

T

T

T

T

Serial No.

Documents

Review Contenta.
The annual
profit-seeking
enterprise income tax
return (income and tax
calculation sheet) or
the monthly (orbi-monthly)
Declaration of Sales
and Business Tax(401, 402, 403 or 405
statements) shall be
examined.
b.
Attachments made by
the employer shall beverified by National
Taxation Bureau withseal.
c.
It shall be subject tothe sales or operating
income, whichever islarger.
d.
The turnover of therecent year or the
average turnover ofprevious three years
shall exceed $3
million.
(3)
Import and export
performance or agency
commission:a.
Certificate of“Importer andExporter – Classified
by Trade
Performance”
provided by Bureau of

20

Notes
T

A

I

T

I

C

Serial No.

Documents

Review Content
Notes
Foreign Trade,
Ministry of Economic
Affairsb.
Applications involved
with triangular tradeshall attach theinvoice, bank bill orbank money order.
(4)
Work performance ofrepresentative office:Documents that certify theperformance such as thesigned contract, productquotation, pricenegotiation, tender andprocurement of the recent
year shall be attached. No
attachment is required for
those who have received
approvals for otherapplications submitted in
the same year.
3.
The year of examining
turnover, import and export
performance or agency
commission:(1)
The returned information
for the recent year or thelast 3 years based on thisapplication date and return
period of tax law shall be
examined. All of the otherapplications within thesame year are not required
to be examined after thisapplication approved.
(2)
Taking the application

21

A

W

T

T

T

Serial No.

Documents

Review Content
Notes
dated in 2017 (currentyear) and returned at May
as an example:a.
The application timefrom the 1st of January
2017 to the 31st of May
2017: the Income andTax Calculation Sheetof 2015 or that from2013 to 2015 shall be
attached.
b.
The application timefrom the 1st of June2017 to 31st ofDecember 2017: theIncome and Tax
Calculation Sheet of2016 or that from 2014
to 2016 shall be
attached.
c.
The Declaration ofSales and Business Tax
by a Business Entity
shall include the returndata of sequential 12months before
application month. For
example: theapplication submitted
in September 2017
shall include returndata from July 2016 toAugust 2017 or fromJanuary 2016 to
December 2016.
4.
For some employers returning
the data which is not within
return period (May) in

22

T

T

T

F

Serial No.

Documents

11

Original
employment
approval letter

12

Review Content
accordance with tax law, those
documents shall be attachedsubject to the return period.
1.
The employment period ofextension application shall be
succeeded by that of original
employment.
2.
The original employment
approval letter shall be
attached for the application ofextension and information
change.

Notes

Proof of

Foreign spouses residing in

Foreign spouses are required

maritalcompany with foreign

to submit proof of marital

relationshipprofessionals shall submit proof

relationship when applyingof marital relationship with thefor the dependent alien

foreign professionals when being

resident certificate with theemployed to perform part-time

National Immigration

work.

Agency, Ministry of the

The extension application
shall be submitted 4 months
before the expiration of
employment approval. For
the employment period lessthan 6 months, the employer
shall submit application after
2/3 of employment period
passed.
Any application
submitted earlier will be
returned.

Interior. In case of any doubts
about the review, please seek
advice from the agency.

13

Statement of

1. Foreign spouses residing in

The statement shall specify

total working

company with foreign

the total working hours of thehours in theprofessionals shall receive theforeign worker and the period

most recent

hourly salary or income no less of work; the period of workyear

than that announced by theshall be consistent with that

central competent authority

specified in the copy of salary

when being employed towithholding certificate.

perform part-time work.

(Taking the salary from

2. To review the compliance ofJanuary to December 2017

23

T

T

Serial No.

Documents

Review Content

Notes

hourly salaries paid to foreignfor example, the total

spouses, employers shallworking hours in the said

submit the statement of total

period shall be calculated)working hours in the mostrecent year at the time ofextension. The hourly salary is
calculated by the total salarypaid in the previous year or themost recent year divided by
the total working hours.

244.Other Regulations
Serial
No.

1

Items

Relevant Regulations and
Description
Ad-hoc
1. Comprehensive consultations
consultations –employer
refer to those whose
qualifications
employer qualifications are(exemption of capital,
excluded by the Ministry ofturnover, performance)
Labor with administrative
directions. The targets shallbe a business invested by theforeigner(s) or overseas
Chinese that conforms to the“Principles of Recognizing
Start-Up Business with
Innovative Capability” of
HeadStart Taiwan Project.
The said business should
submit certificate(s) thatshows their period of
establishment is less than 5
years according to theCompany Act or Business
Registration Act and theirconformity to one of below
conditions:(1) Already received over
NTD$2 million domestic
and foreign venture
capital.
(2) Registered at Go
Incubation Board in
Taipei Exchange(3) Applied for patent in ourcountry or transferred or
authorized patent by theowner with registration atIntellectual Property
Office, Ministry of
Economic Affairs.
(4) Entered Taiwan Startup
Stadium (TSS) approved
by Executive Yuan,

25

Notes
The capital, turnover, andperformance which were
exempted from project
consultation shall be
proposed by the employer
with supporting
documents in theapplication.

Serial
No.

Items

2

Validity period of thework permit

Relevant Regulations and
Notes
Description
incubation institutions
directly operated by andcooperated with Ministryof Economic Affairs, andincubation institution
being evaluated as
excellent by the Ministryof Economic Affairs.
(5) Application company or
person-in-charge that has
ever participated in
representative domestic
and foreign contests andhas received awards(Explanation No.
10405039351 issued by
the Ministry of Labor on
the 8th of April 2015)
2. Case-by-case consultation(Subparagraph 5 of Article 39
of Review Criteria) refers to
the application submitted by
the employer and exemptedfrom the limitation of
turnover, capital and work
performance after
consultation.
1. According to Article 52 of
1.Ministry of Labor may
Employment Service Act, theconduct a visit ormaximal validity of a work
initiate the consultation
permit is 3 years. The validity
mechanism whenever itof work permit shall be
is necessary andapproved based on the above
depends on the status
regulations, application byof the employer’s
the employer and the signed
application andcontract.
conditions of each
2. Employers who are qualified
case.
by meeting the Qualifications 2. If foreign professionalsof Employer – Consultation
have multiple work
(Paragraph 4, Article 39 of
permits, the employers
examination standard) will beof their foreign spouses

26SerialNo.

Items

Relevant Regulations and
Notes
Description
granted a work permit withmay request the period
one year validity. Forof multiple work
applications for new
permits in one
employment or extension of
application. The
other foreign workers
Ministry of Labor willsubmitted by employers
approve the multiple
during the review period, thepart-time work permits
period of work permit shallwith the periods of
be up to the same period of
employment separately
the case through consultation.
attached to the work
3. According to Paragraph 3,
permits of foreign
Article 39-1 of examination
professionals.
standard, foreign spouses
3. If the work permit of aresiding in company withforeign professional isforeign professionals shall
revoked due to early
perform part-time work for adismissal or otherperiod less than the approved
causes, the part-time
period of work of the foreign
work permit of theprofessionals.
foreign spouse residing
4. A work permit of up to one
in company with theyear shall be granted for theforeign professional
following cases of concern:shall also be revoked.
(1) Foreign workers having
performed blue-collar
work.
(2) For cases of concern,
related data shall be
provided for the local
competent authority forinvestigation. If there arestill concerns afterinvestigation, theMinistry of Labor will
invite the centralcompetent authority incharge of related businessand related agencies tohold a joint review
meeting.
(3) Employers having been
established for less than27

Serial
No.

Items

3

Limitations
number of
person4

Principles of handling
doubtful
applications
submitted by a newcompany founded andmanaged by the same
foreigner (the foreigner
is the person-in-charge
and manager of thecompany)on theapproved

Relevant Regulations and
Description
one year with paid-in
capital of NT$500,000.
(4) New companies whose
investors’ revenue is lessthan that prescribed by
the Ministry of Labor andgranted the permit after
consultation with the
Ministry of Economic
Affairs in accordancewith the handlingprinciples in Item 4.
Regarding foreign worker
applications submitted by aforeign company’s representative
office, one Category B
representative and one Category
A specialist shall be approved inprinciples.
To avoid the foreigner applying
for a new employment by
establishing a new company as
the company established andinvested by the foreigner a year
ago fails to reach required
turnoveramount,theexamination of new employment
applied under Code 01, wheretheforeigneristheperson-in-charge and manager ofthe company, is enhanced:
1. To review the foreign
worker’s
employment
record: If he / she everpositionedastheperson-in-charge
andmanager of other businesses
invested by an overseas
Chinese or foreigner(s)2. To review the turnover ofthe foreign worker’s former

28

Notes

Where the employment of
more than two Type A
specialists is required, therepresentative office shall
explicitly specify thereasons for the approvalevaluation.

SerialNo.

Items

Relevant Regulations and
Notes
Description
company, to see if it hasreached NTD$3 million.
3. If the foreigner everpositionedastheperson-in-charge
andmanager in a company thatfailed to reach required
turnoveramount,theemployer will be requested
to state the status of the said
company’s operations andthe reason(s) of establishinganewcompanyassupplementary information.
4. If there is any doubt that theemployer has purposely
establishedthenewcompany, the employer’s
supplementary information
and application documents
will be reviewed together
with the central competentauthority with Jurisdictioninaccordance
withParagraph 2 of Article 6 ofRegulations
onthePermission
andAdministrationoftheEmployment of Foreign
Workers.
5. Those whose applications
are approved will receive awork permit valid for one
year at maximum. Besides,
local
county(city)
government will be invited
to have a field visit to makean enforced investigation,
ensuring that the foreign
worker is not engaged inpractices not allowed by the29Serial
No.

Items

5

Principles of handlingthe extension request of
expired permit

6

Document for
employment transfer

Relevant Regulations and
Notes
Description
work permit and the work
conditions conforms to theoriginal application.
1. For the employer who
Shall be referred to Paragraph 1
submits extensionof Article 46 of Regulations on
application when
the Permission andoriginal employment
Administration of the
expired, it shall be
Employment of Foreign Workers.
treated as new
employment
application, and thesalary shall be
reviewed.
2. For exceptional casesthat the employer
submit re-application
within 15 days fromoriginal employment
overdue date(description letter shallbe attached and it islimited to once only)in accordance with
Article 46-1 ofRegulations on the
Permission and
Administration of the
Employment of
Foreign Workers, theextension application
shall be consented andemployment period
shall be traced(Examiner shall notein the system so thatno re-application shallbe submitted based on
this next time).
According to Article 53 of
Employment Service Act, newemployer will be required toensure that the foreign worker is
not under the employment of30

Serial
No.

Items

7

Abolishment forcompany dissolution

Relevant Regulations and
Notes
Description
other employers during theapplication period. Where thesaid situation happens, the new
employer shall confirm with theforeign worker for changing theemployer or not:1. Yes: please provide
termination certificate
between the foreign
worker and original
employer.
2. No: it will be regarded as parttime work and documents
may be exempted.
1. For those employers
Where the company dissolution
who were known to bealready occurred, the Ministry’s
dissolved and aresystem still allows a valid
under liquidation
employment of the foreign
through the website
worker with records. The
relevant to the court, it
principles of handling the subject
shall be known thatand address of sending
whether the company
abolishment of employment
had liquidated,
permit are shown below:bankrupted or settled
1. Employer:
debt.
(1) Dissolution under
2. The foreign worker’s
liquidation: “Application
immigration status
unit (person-in-charge) as
shall be known
the target, to be sent tothrough the website of
the address of business
National Immigration
Agency, the Ministry
registration.
of the Interior.
(2) Bankruptcy under debt
clearance: insolvency
administrator as thetarget, to be sent to thecontact or permanent
address provided by the
court of local jurisdiction.
(3) Liquidation or debt
clearance is made fordissolution or
bankruptcy: No delivery

31Serial
No.

Items

8

Statement of picking up
in person

Relevant Regulations and
Notes
Description
is required as the juridical
personality (sending
target) is eliminated.
(4) The original company iseliminated due toreorganization or merger:
No delivery is required as
the juridical personality(sending target) iseliminated.
2. Foreign worker:(1) Still in the territory of the
Republic of China: shallbe sent to the residence
address stated in theapplication. If no suchinformation is provided,
shall be sent to theaddress stated in thecompany registration.
However, if company
dissolution alreadyoccurred as stated in
Subparagraph 3 and 4 of
Paragraph 1, a publicannouncement shall be
made.
(2) Foreign workers whoalready left or neverenters the territory of the
Republic of China: shallbe sent to the addressstated in the company
business registration as apublic announcement.
For those who wish to pick up in
person, please fill in and submit
the statement of picking up in
person at the counter of Ministryof Labor. Registered mail is not
accepted.

32

Serial
No.

Items

9

Principle of affixing
with seal

10

Document translation

Relevant Regulations and
Description
For the copied document
attached in the application, thewords of “in conformity with theoriginal” shall be noted with theseal of application unit andperson-in-charge.

The Chinese translation for
documents submitted by theemployer shall be attached if
those documents are not made in
Chinese.
(Lao-Dong-Fa-Guan-Zi OrderNo. 10605185961 dated October
11, 2017 by the Ministry ofLabor)

11

Document verification

Certificates issued by specificcountries according to the
Ministry’s announcement shallbe verified by our overseas
missions first (Explanation
No.1040508120 issued by the
Ministry of Labor on the 21st of
July 2015).

33

Notes
Principally,
documents
attached by the employer
shall be affixed with theseals of application unit
andperson-in-charge.
Where the representativeof a representative office(Code 03) has used his /her personal seals insteadof aforesaid seals in theestablishment application
submitted to the Ministryof Economic Affairs orCounty(County)
government,
therepresentative’s personalseals may be adopted
while processing the work
permit.

34