Employment Recruitment

Employers’ compliance with the Labor Standards Act is required in Taiwan. It is necessary to sign each employee up for the social insurance system and fill in a tax return in accordance with tax laws.

Work permit
- Employers should apply for a work permit before recruiting an employee from other countries.
- If the employee is one of the following, he or she does not need a work permit: 1. Taiwanese (with Taiwan household registration); 2. A Taiwanese's spouse; 3. Holding an APRC (Alien Permanent Resident Certificate) 4. A foreigner holding an Employment gold card.
Minimum Wage
- A Taiwanese employee’s minimum wage is NT$27,470 a month or NT$183 an hour. (from 2024)
- For foreign professionals, it is NT$47,971 a month.
- Usually paid on the 5th day of every month.
Working hours
- 5 days with a total of 40 hours a week, normally working 8 hours a day.
- Maximum overtime work: 4 hours per day.
- Overtime pay is calculated as 133% for the first and second hours, then 167%.
Social Insurance (as a percentage of salary)
- National health insurance: 4.69% of monthly salary.
- Labor insurance: 10.5% of monthly salary.
- Employment insurance: 1% of monthly salary.
- Occupational Accident Insurance: 0.11~0.93% of monthly salary
- Pension: 6% of monthly salary.
National holiday
- 12 days per year
  - National Founding Day(1 Jan )
  - Lunar New Year’s Eve (30 December of the lunar calendar)
  - Chinese New Year holiday, three days (from the 1 Jan of the lunar calendar)
  - Peace Memorial Day (28 February)
  - Children’s Day (Usually 4 April)
  - Qingming Festival (Usually 5 April)
  - Labor Day (1 May)
  - Dragon Boat Festival (5 May of the lunar month)
  - Mid-Autumn Festival (15 August of the lunar calendar)
  - National Birth Day (10 October)
Annual Paid Leave
- Three days for six months to a year in employment
- Seven days for one year to two years in employment
- Ten days for two years to three years in employment
- Fourteen days for three to five years in employment
- Fifteen days for five to ten years in employment
- One additional day for every year in employment on top of ten years; a maximum of thirty days
Annual bonus (yearend bonus)
- 1 to 3 months’ worth of basic salary; usually paid before the Chinese New Year’s Eve.
Mandatory Regulations
A list of human resources companies
- Employers might use the services of the following human resources companies if their Chinese company names have been reserved:
- 104 Headhunter
- 104 Human bank
- 1111 Human bank
- YES123 Human bank
- 518 Human bank
- Taiwan Jobs

An example of monthly salary calculation (a monthly salary of NT$42,000)

Amount payable to employee

Item	Rate	pay by employee	Amount
Monthly salary			42,000
- Healthy insu.	4.69%	30%	-651
- Labor insu.	10.5%	20%	-882
- Employement insu.	1%	20%	-84
- Withholding tax (PS)	5%	100%	0
= Payable to employee			40,383

PS: The employer should withhold 5% of the salary as withholding tax if the monthly taxable salary is over NT$86,000. The amount can be deducted when the employee files their personal tax.

Total amount paid by employer

Item	Rate	pay by employer	Amount
Monthly salary			42,000
+Healthy insu.	5.17%	60% * 1.58	2,058
+Labor insu.	10.5%	70%	3,087
+Employement insu.	1%	70%	294
+Occupational Accident Insurance(PS)	0.14%	100%	59
+Arrear Wage Payment Fund	0.025%	100%	11
+ Pension	6%	100%	2,520
= Total Cost			50,029

PS:Occupational Accident Insurance has different rate for difference industry, 0.11%~0.93%.