Company: GLXG
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001213900-25-102144
Chunk: 128

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-10-24
Form: 20-F
Item: Item 4
Chunk 128
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 provides: “ An insured person who has any of the following conditions
may continue in the insurance coverage: … 4. employees more than 65 years of age who continue to work…”

Foreign Professionals

Article 43 of the Employment
Service Act stipulates: “ Unless otherwise specified in the Act, no foreign worker may engage in work within the Republic of China
should his/her employer have not yet obtained a permit via application therefore. ” Subparagraph 1 of Paragraph 1 of Article
46 of the Act also stipulates: “ Unless otherwise provided in the Act, the work that a foreign worker may be employed to engage
in within the Republic of China is limited to the following: 1. Specialized or technical work. ”

Article 6 of the Regulations
on the Permission and Administration of the Employment of Foreign Workers stipulates: “ Unless otherwise provided for in the Act
or in the Regulations, an employer shall apply with the Central Competent Authority for a permit to recruit foreign worker(s) to engage
in occupations in the Republic of China. ”

Paragraph 1 of Article 5
of the Act for the Recruitment and Employment of Foreign Professionals stipulates: “ An employer hiring a foreign professional
to engage in professional work in the State, as referred to in Subparagraph 4 Item 1 of the preceding Article, shall apply for a permit
to the Ministry of Labor, submitting the relevant documents therewith, and the application shall be processed in accordance with the provisions
of the Employment Services Act…”; Article 20 of the Act also stipulates: “ Residents of Hong Kong or Macau engaging
in professional work or seeking employment in the Taiwan Area are subject, mutatis mutandis, to the provisions of Article 5, Article 6
Paragraphs 1 and 2, Articles 7 to 10, Article 14 and Article 19. Matters concerning entry, stay and residence shall be conducted by the
Ministry of the Interior in accordance with the provisions of the Act Governing Relations with Hong Kong and Macau and its related regulations. ”

Article 4 of the Reviewing
Standards and Employment Qualifications for Foreigners Engaging in the Jobs Specified in Subparagraph 8 to 11, Paragraph 1 to Article
46 of the Employment Service Act provides: “ The jobs designated by the Central Competent Authority in accordance with Item 10,
Paragraph 1 to Article 46 of the Act, their job descriptions shall be in the following categories: 1.