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$25,250 a month or NT$168 an hour.
    • For foreign professionals, it is NT$47,971 a month.
    • Usually paid on the 5th day of every month.
  • Working hours
    • 5 days with totally 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
  • 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
  • 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%.