“Specialized or technical work” mentioned in Subparagraph 1, Paragraph 1, Article 46 of the Act refers to the following work requiring specialized knowledge, expertise, or skills a foreign national is hired to perform:
1. Civil engineering or building techniques;
2. Communications and transportation;
3. Tax and financial services;
4. Real estate agent;
5. Immigration services;
6. Attorney or patent attorney;
7. Technician;
8. Social worker or health care;
9. Environmental protection;
10. Culture, sports, and leisure services;
11. Academic research;
12. Veterinarian;
13. Manufacturing;
14. Wholesales;
15. Other work designated as per consultations between the Central Competent Authority and central authority in charge of the target industry.

Other than meeting with other criteria specified in the Standards, foreign employees have to acquire one of the following qualifications before undertaking the jobs/assignments specified here above:
1. Acquire certificates or operation qualifications through the procedures specified in the Examinations of Specific Profession and Technician Guidelines.
2. Acquire credentials of Master degree or above from universities in the ROC or in foreign countries or acquire Bachelor degree and with more than two years working experiences in the specific field.
3. Expatriates to the ROC that have been employed in multi-national companies for more than one year.
4. Specialists who have been trained professionally or self-taught in the specific field and have more than five years experiences in related skills and have demonstrated outstanding performances.

Other than meeting additional criteria specified in the Standards, foreign overseas students, overseas Chinese students and other students of Chinese descent, who meet one of the following criteria and have accumulated 70 points or more based on the provisions in the attached addendum, can be employed to undertake work listed in Article 4 and be exempted from the restrictions in the previous Article:
1. Students who have graduated from a university in the Republic of China with a bachelor’s degree or higher
2. Students who have graduated from a university or college in the Republic of China with an associate degree or higher in subjects related to manufacturing, construction, agriculture, long-term care, or e-commerce
The Central Competent Authority will announce application documents and procedures relating to the issuing employment permits referred to in the previous paragraph.

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In order to assist companies in retaining professional and technical employees in response to the changes in the industry environment, foreigners employed in accordance with Article 5.2 may be exempted from the limitation of two-year work experience by the agreement with the central competent authorities in consultation with the central industry competent authorities.
The startup businesses recognized as capable of innovation by the agreement with the central competent authorities in consultation with the central industry competent authorities are not subject to the limitation of five-year related experience as stated under Article 5.4.

Whereas the execution of contract(s) of construction, sale, technical cooperation, or so requires a foreign legal entity to designate its employee of a foreign nationality to engage in work specified in Article 4 in the Republic of China, the employment eligibility of the foreign employee will not be bound to Article 5, provided that the period for the employee to engage in such work does not exceed ninety (90) days. However, if the number of days when the foreign employee has worked to perform the said contract(s) within one (1) year prior to the application date, and the number of days that the employer applies currently such work, total more than ninety (90) days, the foreign employee shall still be bound to Subparagraphs 1, 2, and 4 of Article 5.

The wages or remuneration for foreign employees who, or foreigners who, according to the contract for the business lines allowed under international treaties, undertake the jobs specified in Article 4 should not be lower than the amount published by the central competent authority.

If foreigners are employed to engage in architecture or civil engineering, the content of their work shall be the construction technical guidance and/or quality control in architecture; or planning, design, supervision, and/or technical consultations in civil engineering.

Employers who hire the foreigners mentioned in the preceding Article shall be qualified for one of the following:
1. Construction enterprises that have obtained permits and have registered with the competent governing authorities.
2. Architects who have obtained operation certificates and have more than 2 (two) years' experiences in the construction field.

Work responsibilities for foreign workers employed in the transportation industry should include the following:
1. Land Transportation
(1) Planning, design, construction supervision, consulting, operation and maintenance work for railways, highways and mass rapid transit systems (MRT).
(2) Installation, maintenance, technical supervision, testing and operation of facilities for passengers and cargo vehicles for railways, highways and MRT that are either imported or manufactured domestically by foreign companies.
(3) Examination and testing of instruments procured overseas and R&D work that facilitates the upgrading of land transportation technology.
2. Sea and Air Transportation
(1) Planning, design, manufacturing supervision, and construction evaluation work relating to harbors, docks and piers.
(2) Management of commercial harbor facilities and salvage work, construction and maintenance of machinery, installation, technical supervision, testing, operation, directing of loading and unloading work, scheduling, operating machinery and R&D work that facilitates enhanced port operations.
(3) Construction and maintenance of ships, containers and the R&D work that enhances the development of related technology.
(4) Training and management of personnel in the maritime transport industry and other work that contributes to the development of maritime transport
(5) Planning and construction of civil aviation terminals and supporting facilities
(6) Maintenance and procurement of aircraft, inspections of civil aviation facilities, and technical supervision that facilitates enhanced sea and air transportation R&D capabilities
(7) Personnel training, operational management, transportation of aircraft, test flights, pilot training, commercial aviation and other work that enhances the development of transportation
3. Postal Industry:
(1) Planning, designing, examination and construction supervision of postal machinery and systems.
(2) Verification and production supervision of postal instruments purchased overseas that enhance postal industry technology R&D.
(3) Research, design, technical support and maintenance of postal machinery, and postal personnel training.
4. Telecommunications Industry:
(1) Planning, design, and construction supervision of telecommunications engineering techniques.
(2) Examination, manufacturing and technical supervision of instruments purchased overseas that enhance telecommunications technology R&D.
(3) Research, design, technical support, technical supervision and maintenance of telecommunication equipment
(4) Telecommunications personnel training
(5) Design and technical support of telecommunications value-added networks
(6) Planning, design, manufacturing supervision, and instruction of radio wave technology and equipment used in radio and television broadcasting
5. Tourism Industry
(1) Operation and management of tourist hotel industry, hotel businesses and travel agencies, tour guides, tour leaders, and other R&D work that enhances the tourism industry.
(2) Jobs related to the operation of tourist hotel industry, hotel and food & beverage businesses that require techniques lacking in the Republic of China (Taiwan).
(3) Planning, development, operation and management of scenic areas or recreational areas.
6. Meteorology Industry
(1) Collection, evaluation, processing, supply and exchanging of international meteorological, earthquake and marine meteorological information.
(2) Technical research and supervision of meteorology, earthquake and marine meteorology work.
(3) Testing and maintenance instruction work on meteorological, earthquake and marine meteorological instruments procured overseas that enhance meteorological, earthquake and marine meteorological technique R&D work.
(4) Cultivation and training of meteorological, earthquake and marine meteorology related personnel, and the verification of meteorological, earthquake, marine meteorology, volcano and tsunami related facts.
7. Planning and management work detailed in Subparagraphs 1 to 6

The employers of the foreigners referred to in the preceding Article shall acquire the business license issued by the authority concerned.
Foreigners to be employed as tour guides, tour leaders, or travel agency managers in the tourism industry, as specified in Article 10.5, should respectively obtain a tour guide license, tour leader license, or travel agency management certificate issued by the authority concerned at the central government level.

Qualifications for foreigners to be employed for air-transportation or test-fly include the following:
1. Pilots have the qualification for transporting or test-flying the aircraft model(s) that required by the employer(s).
2. Pilots have the valid certificate of the aircraft model(s) required by the employer(s).
3. Pilots have passed the physical examination and obtain the valid documents.

Qualifications for foreigners to be employed for pilot training include the following:
1. Pilots are qualified for aircraft training.
2. Pilots have the valid certificate of the aircraft model(s) required by the employer(s).
3. Pilots have passed the physical examination and obtain the necessary documents to prove it.

Qualifications for foreigners workers who are employed for commercial aircraft flying include the following:
1. Pilots have the qualification for civil aircraft flying and transportation.
2. Pilots have the valid certificate of the aircraft model(s) required by the employer(s).
3. Pilots have passed the physical examination from the civil aviation medical center and obtain the necessary documents to prove it.
In the case that, for some aircraft models, if there are no qualified pilots for those models domestically or internationally, employers may hire foreign pilots who have not acquired the valid certificates of the aircraft models to give them due trainings. Only when they have acquired the valid certificates of the aircraft models are they allowed to be employed the work prescribed in this Article. However, our national qualified aircraft pilots shall be trained in the first priority.

An employer who hires foreign pilots, as specified in the preceding Article, shall also train domestic pilots. The total number of foreign pilots hired by the employer may not exceed two point five (2.5) times of the sum of the total number of domestic pilots trained by the employer within seven (7) years prior to the application date, and the planned number of domestic pilots who are being or to be trained by the employer in the year of the application.

Employers who employ foreign workers specified in Article 12 to Article 14 should obtain civil aviation transportation permit issued by the industry authority at the central government level.

Qualifications for foreigners to be employed for domestic commercial (aircraft) flying include the following:
1. Pilots have to be qualified for captains* in aviation system.
2. Pilots have the valid certificate of the aircraft model(s) required by the employer(s).
3. Pilots have passed the physical examination and obtain the necessary documents to prove it.

Employers have to be qualified for one the following when hiring foreigners for the work stipulated in the previous Article:
1. Obtain the permit from the ROC general aviation issued by the authority concerned at the central government level.
2. Foreign pilot employed for aircraft operation and training can only be assigned for aircraft models that have yet been initiated in this country.
However, for those existing aircraft models which have yet to be operated by local pilot trainers are exempted from abovementioned restriction.
On-job training (re-training) for international pilots who have already operated the said aircraft model(s) should also be exempted from the abovementioned restriction.

Employers' application plans have to be qualified for one the following when hiring foreigners for the work stipulated in the previous Article:
1. Employers can assign pilots to operate either single-seat or double-seat aircraft model.In the first year of operating ( an aircraft ), either model can be operated fully by foreign pilots; from the second year onward, double-seated aircraft model must have at least one pilot with the ROC nationality.
2. At least half of the total flying hours of single-seat aircraft models need to be assigned to the ROC pilot from the second year of operation, with the exception of cases where special nature or techniques are required for the job and are approved by the central competent authorities along with authority concerned at the central government level.

Foreigners to be employed in the aircraft engine, fuselage or electronic communication visa related field shall acquire the valid certificates and 5 years aircraft maintenance or related technical field working experience.

Work undertaken by foreign nationals employed in the tax & financial service sector in-clude the following:
1. Securities & Futures Trading
(1) Planning, research, analysis, investment, management and trading relating to marketable securities and securities finance, as well as financial, business auditing or the introduction of new techniques
(2) Futures trading, investment, analysis, as well as financial, business auditing or the introduction of new techniques
2. Financial industry: deposits, credit, investment, trusts, foreign exchange and other financial businesses recognized by the Central Competent Authority and central authority in charge of the target industry as well as planning, research & analysis, management & consulting of the aforementioned business, business auditing, risk management or the introduction of new work techniques.
3. Insurance industry: Claims for life or property insurance, approval of insurance policy, actuary, investment, information, re-insurance, insurance brokerage, insurance agent, training, notarization, engineering, risk management or the introduction of new techniques.
4. Assisting business accounting affairs.
5. Assisting with businesses specified in the Certified Public Accountant Act.
Employers of foreign nationals referred to in Subparagraphs 1 to 4 in the preceding paragraph are required to obtain a business license for securities, futures trading, financial industry or insurance industry business issued by thecentral authority in charge of the target industry.
Employers of foreign nationals referred to in Subparagraph 5, Paragraph 1 are required to obtain Certified Public Accountant license.

Job descriptions for foreigners to be employed in the real estate agencies should be brokerage or selling of real estates.
Foreign workers in this category should obtain a real estate broker certificate issued by the municipality or county (city) competent authority, or a real estate broker certificate issued by the organization or association designated by the authority concerned at the central government level.

Job descriptions for foreigners to be employed in the immigration service organizations should be within the following categories:
1. Consultation of immigration fund and brokerage services related to investment immigrating.The idea is to protect the rights of the immigrants.
2. Other consultation services related to immigration.
Foreigners workers specified in the previous Article should be qualified for one of the following:
1. Have more than two-year experience in the immigration business specified in Article 22.
2. Worked as immigration officer and has been responsible for immigration visa issuance for more than one year.
3. Qualified as attorney and has been working on immigration-related business for more than one year.

Foreigners to be employed for attorney's assignments should be qualified with one of the following:
1. Lawyers/ attorneys recognized in the Republic of China.
2. Lawyers/attorneys specialize in foreign laws.

Employers have to be qualified for one the following when hiring foreigners for the work stipulated in the previous Article:
1. Lawyers/ attorneys recognized in the Republic of China.
2. Lawyers/attorneys specialize in foreign laws.

Foreigners to be employed to engage in the practice of patent attorneys shall qualify as patent attorneys of the Republic of China.
The employer which is to hire foreign patent attorneys as set forth in the preceding Paragraph shall be a firm that operates and handles patent business, and satisfies one of the following conditions:
1. Patent attorneys of the Republic of China;
2. Attorneys of the Republic of China;
3. Patent agents of the Republic of China.

Foreigners to be employed to practice business as professional engineers should obtain the license issued by the central competent authority as defined in the Professional Engineers Act.
The employers of the foreigners referred to in the preceding paragraph shall acquire one of the following documents:
1. Professional engineering consulting firm registration certificate;
2. Business license issued by the authority concerned.

A foreign national employed to engage in social work is required to obtain a social worker certificate issued by the Central Competent Authority as stipulated in the social Worker Act.
Employers who hire the aforementioned foreign nationals are required to hire one or more full-time social worker or a full-time social work related personnel with a background in professional social work, who has interned at one of the following professionally registered venues as detailed in the Social Workers Act:
1. Public social welfare, labor, judicial or health agency (institution).
2. Registered private social welfare, labor, judicial or health agency (institution).
3. Registered group with a charter the main focus or mission of which is social work or social welfare.
4. Public and private colleges and universities, middle schools or elementary schools.
5. Institutions accredited by the central authority in charge of the target industry.
6. Other legally registered businesses that employ social workers.

A foreigner to be employed to engage in healthcare in a medical institution to shall qualify for one of the following:
1. A physician who has obtained a medical professional certificate issued by any of the concerned central governing authorities, traditional Chinese medical practitioner, dentist, pharmacist, medical technologist, medical radiation technologist, physical therapist, licensed nurse, nutrition specialist, clinical psychologist, counseling psychologist, respiratory therapist, speech pathologist, dental technician, licensed midwife, an occupational therapist, audiologist, or optician.
2. Other than the professionals as set forth in the preceding Paragraph, any other medical specialist or technician whom is recognized as necessary in healthcare business by the joint consultation of the central governing authority and central competent authorities.

Medical organizations specified in the previous Article shall fall within the following categories:
1. Legally registered institutions where the personnel prescribed in Subparagraph 1 of the preceding Article practice.
2. Pharmacists.
3. Non-profit healthcare organizations.
4. Other organizations allowed to recruit foreigners and that are recognized by the central competent authorities along with the specific authorities concerned at the central government level.

The job descriptions for foreigners to be employed in the environmental protection work should be within the following:
1. personnel training.
2. research and development of techniques.
3. installations, operations and maintenances of pollution-prevention instruments.

When hiring foreigners for the work stipulated in the previous Article, employers have to be within the following categories :
1. Environment examination and examination organizations.
2. Waste ( sewage) water disposal operators.
3. Cleaning agencies that handle the sewage-water disposal facilities for (office and apartment) buildings.
4. Garbage disposal agencies.
5. Other work / industries allowed for foreigner-recruitment recognized by the central competent authorities along with the specific industry authorities at the central government level.

The job descriptions for foreigners to be employed in the cultural, sports, and recreation service industries should be within the following categories:
1. Publication Industry: management, foreign-language scriptwriting, editing, translation or compilation for newspapers, magazines or books; management, production or music composing, new facilities & techniques initiation for audio publication.
2. Motion picture industry: motion picture production, screenplay writing, art designing, promotion, direction, or new techniques initiation.
3. Wireless, cable, and satellite broadcasting (radio and television) industries: program designing and production, foreign-language scriptwriting, translation & editing, announcing & dubbing, directing & program hosting, management or new techniques initiation.
4. Service industry related to arts, culture and sports: literary work, commentary, operation and management of arts & culture activities, agents for art talents and models, operation & management of sports venues, judges (referees) for sports competition, sports (training) instructor, or organizer for sports events.
5. Library and archive preserving industries: data collecting and maintaining, transformation of data into photographs, maps, audio tapes, video tapes and other preservation or management format.
6. Museums, historical heritages and other organizations dedicated to preserving cultural assets: preservation, maintenance, display and demonstration, education or management of various cultural assets or other cultural assets worthy of preservation.
7. Recreation & service industries: operation and management of theme parks or playgrounds.
The employers of the foreigners referred to in the subparagraphs 5 and 6 of the preceding paragraph shall acquire the publication industry license, archive preservation industry license, museum license or historical heritages license issued by the authority concerned.

Where a foreigner is to be hired to perform research work, his or her employer shall be a college or above, or an academic research institution or teaching hospital whose registration is approved by the central governing authorities pursuant to laws.

Foreign employees who are hired by veterinarian clinic or other organizations recognized by the central competent authorities along with authority concerned at the central government level should obtain the veterinarian certificate issued by the latter.

Work engaged in by foreign nationals employed in the manufacturing industry includes: management, dispatch, supervision, operation, direction, research, research and development, development, analysis, design, planning, testing, inspection, auditing, training, curation, quality control, maintenance, consultation, instrument installation and technical supervision or the introduction of technical research and development etc.

The job descriptions for foreigners to be employed in the wholesale business should include: operational management, design, planning and technical supervision.

An employer who is to hire a foreigner as set forth in Subparagraph 15 of Article 4, Paragraph 1 of Articles 22, Paragraph 1 of Articles 23, Articles 29, Subparagraphs 1 to 4 and 7 of Paragraph 1 of Article 31, Articles 34 or 35 shall meet one of the following requirements:
1. Domestic company:
(1) Established for less than one (1) year, and its paid-up capital has reached five million (5,000,000) New Taiwan Dollars and above, or average turnover, actual import and export revenue, or commission has reached ten million (10,000,000) New Taiwan Dollars and above, one million (1,000,000) United States dollars and above, or four hundred thousand (400,000) United States dollars and above, respectively.
(2) Established for more than one (1) year, and its average turnover, actual import and export revenue, or commission in the most recent year or for the past three (3) years has reached no less than ten million (10,000,000) New Taiwan Dollars, one million (1,000,000) United States dollars, or four hundred thousand (400,000) United States dollars, respectively.
2. Foreign branch company established in the Republic of China or Mainland China branch company established in the Republic of China:
(1) Established for less than one (1) year, and its working capital, turnover, actual import and export revenue, or commission has reached five million (5,000,000) New Taiwan Dollars and above, ten million (10,000,000) New Taiwan Dollars and above, one million (1,000,000) United States dollars and above, or four hundred thousand (400,000) United States dollars and above, respectively.
(2) Established for more than one (1) year, and its average turnover, actual import and export revenue, or commission in the most recent year or for the past three (3) years has reached no less than ten million (10,000,000) New Taiwan Dollars, one million (1,000,000) United States dollars, or four hundred thousand (400,000) United States dollars, respectively.
3. The employer is a representative office of a foreign company or a Mainland China company approved by the authority concerned at the central government level, and has actual performance records in Taiwan.
4. The employer is a research and development center, or a corporate operation headquarter, and its establishment has been approved by the authority concerned at the central government level.
5. The employer has made substantial contribution to the domestic economic development. Alternatively, he, she, or it has a special circumstance that is treated as a special case by the central competent authority after consultation with the authority concerned at the central government level.

Employers who hire a foreign worker to engage in the work detailed in Article 4 must be a juridical person, juridical association, government agency (institution), administrative juridical person, or international non-government organization, and meet one of the following requirements:
1. Juridical person: Established for less than one year, with total funding of NT$10 million or more; alternatively, established for one year or more or had average operating expenditure in the most recent year or for the past three years of NT$5 million or more.
2. Juridical association: Must have 50 members or more.
3. Government agency (institution): Government agencies at any level and their affiliated agencies (institutions).
4. Administrative juridical person: An administrative juridical person established pursuant to the law.
5. Non-government organization: A representative office, secretariat, headquarters, or branch in Taiwan establishment with the approval of the central competent authority for the target industry.
When the aforementioned employer is a juridicial person or juridicial association that makes a substantive contribution to the development of the domestic economy or, owing to special circumstances and with the agreement of the Central Competent Authority and central competent authority for the target industry on a case by case basis, they can be exempted from the restrictions in Subparagraph 1 or Subparagraph 2 in the previous paragraph.

Foreigners employed in the jobs specified in Items 1 to 6, Paragraph 1 of Article 46 of this Act whose foreign spouses with whom they live are employed in part-time work prescribed in Article 4, shall not receive hourly wages or remunerations lower than the amount announced by the central competent authority in accordance with Article 8.
Employer's application for employment of an aforesaid foreigner's spouse is not subject to the following restrictions:
1. The amount of paid-up capital, turnover, actual import and export revenue, agency commission and working capital in Taiwan set forth in Article 36 (1) and (2).
2. The amount of funds, the average operating expenses and the number of members set up in the first and second Paragraphs of the precedingarticle.
Foreigners’ spouses whose permitted period of work according to the application provisions specified in the first Paragraph shall not exceed the allowable period of foreigners.