For foreign workers employed to engage in manufacturing work referred to in SubParagraph 1, Article 5, when the employer’s factory requires working in environments with abnormal temperatures, dust, toxic gas, organic solvents, chemicals, non-automated operations and other specialized manufacturing operations, or where the central competent authority in charge of the target business or the free trade port administration certifies that the main product of the industry conforms to the provisions of Addendum 5, the employer can apply for an initial recruitment permit for the employment of foreign workers.
Specialized manufacturing processes that conform to the previous paragraph but are not included in the industries listed in Addendum 5 can be approved by the Central Competent Authority after consulting with the central competent authority in charge of the target business.
The Central Competent Authority, central competent authority in charge of the target business and free trade port administration are required to conduct on-site inspections pursuant to the previous two paragraphs.

• Addendum 5：Industries with Specialized Manufacturing Operations.PDF
• Addendum 5：Industries with Specialized Manufacturing Operations.DOCX

When foreign workers are employed by employers referred to in the previous Article to engage in manufacturing work and those employers seek accreditation of a specialized manufacturing process from the Central Competent Authority, central competent authority in charge of the target business or free trade port administration, the allocation ratio, number of hired employees and total number of employed foreign workers as part of an initial recruitment application must conform to the provisions of Addendum 6.
The average number of employees referred to in the previous paragraph does not include foreign workers employed pursuant to the provisos of Article 25-1, all Subparagraphs of Paragraph 1 of Article 26 and provisos in Paragraph 3, Article 28.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

An employer who meets the qualifications of Article 24 and has been approved by the Central Competent Authority to continue the employment of foreign nationals previously employed by other employers in the manufacturing industry may increase the allocation ratio in Addendum 6 of Article 25 by 5 percent. However, the combined allocation ratio for Addendum 6 of Article 25 and Article 26 shall not exceed 40 percent of the average number of employees hired in the year preceding the two months prior to the application.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

The ratio of initially recruited foreign workers applied for by an employer in accordance with Article 25 to the total number of employed foreign workers can be increased based on the following conditions. However, the combined allocation ratio for Addendum 6 of Article 25 and Article 25-1 shall not exceed 40 percent of the average number of employees per month hired by the employer in the year preceding the two months prior to the application:
1. If the ratio is increased by 5 percent, the employer is required to pay an extra NT$3,000 employment security fee for each foreign worker per month.
2. If the ratio is increased by 5 percent to 10 percent, the employer is required to pay an extra NT$5,000 employment security fee for each foreign worker per month.
3. If the ratio is increased by 10 percent to 15 percent, the employer is required to pay an extra NT$7,000 employment security fee for each foreign worker per month.
4. If the ratio is increased by 15 percent to 20 percent, the employer is required to pay an extra NT$9,000 employment security fee for each foreign worker per month.
If an employer brings in foreign workers in accordance with the increased ratios in the preceding paragraph, the amount of additional employment security fees to be paid cannot be changed.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

Employers with any of the following qualifications that have an application for new investment approved by the central competent authority in charge of the target business can apply for an initial foreign worker recruitment permit:
1. Certified factory registration document attesting to the establishment of a new factory.
2. Individuals who meet the qualification in the previous subparagraph and any of the following conditions:
(1) High-tech industry investment of NT$$500 million or more in the manufacturing sector, or manufacturing investment of NT$100 million or more by other industries.
(2) When a new investment plan estimates that within one year of the new factory being registered it will hire 100 or more domestic workers.
The application for accreditation in the previous paragraph should be submitted from March 13, 2013, when the amendments to the Standards came into effect, to December 31, 2014.
After accreditation detailed in Paragraph 1 employers can apply one time to the Central Competent Authority to hire foreign workers, but the total number of foreign workers applied for and already employed foreign workers must not exceed the ratio calculated by multiplying the number of employees estimated by the central competent authority in charge of the target business by the allocation ratio in Addendum 6 of Article 25 and Article 25-1, added to the ratio in the previous Article.
When the ratio of employed foreign workers referred to in the previous paragraph conforms to either of the following rules the employer does not have to pay the additional employment security fee referred to in the previous Article for a period of three years:
1. Subparagraph 1, Paragraph: 1: 5 percent or less.
2. Subparagraph 2, Paragraph: 1: 10 percent or less.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

Employers approved by the central competent authority in charge of the target business as having any of the following qualifications can apply for an initial foreign worker recruitment permit:
1. Employers approved or recognized by the central competent authority in charge of the target business as having invested overseas for two years or more and confirmed as conforming to one of the following conditions:
(1) Where international sales of own brand products over the past two years in foreign countries account for 50 percent or more of the company’s total output.
(2) Where the company was one of the top five suppliers in the international supply chain or has a market share of 10 percent or more of the international market over the past year
(3) When it is classified as a high-value added product and key component related industry.
(4) When the central competent authority in charge of the target business approves the establishment of an R&D center or enterprise operations headquarters.
2. Factories completed within three years of the date of a letter of approval issued by the central competent authority in charge of the target business in accordance with the previous subparagraph that obtain certified new factory registration and are in compliance with the qualifications stipulated in items 1 and 2 of Subparagraph 2 in the first paragraph of the preceding Article.
The time frame for applications for approval prescribed in the previous paragraph are as follows:
1. Subparagraph 1 of the previous paragraph: From November 22, 2012 to December 31,2014.
2. Subparagraph 2 of the previous paragraph: Within three years of the date the central competent authority in charge of the target business issues the letter of approval detailed in Subparagraph 1 of the previous paragraph.
Employers approved according to Paragraph 1 can apply one time to the Central Competent Authority to hire foreign workers, but the number of foreign workers applied for and already employed foreign workers should be calculated based on Paragraph 3 of the previous Article. However, when the ratio of foreign workers applied for is less than 40 percent the employer is required to pay additional employment security fees pursuant to SubParagraph 3, Paragraph 1, Article 26 and increase the ratio of foreign workers to 40 percent.
When the ratio of hired foreign workers referred to in the previous paragraph conforms to either of the following rules the employer does not have to pay the additional employment security fee prescribed in the provisos of each subparagraph of Paragraph 1, Article 26 and the provisos of the previous paragraph for a period of five years:
1. Points 1 to 3, Subparagraph 1, Paragraph: 1: 20 percent or less.
2. Point 4, Subparagraph 1, Paragraph: 1: 15 percent or less.

When an employer applies to employ foreign workers pursuant to the previous two Articles and the Central Competent Authority issues an initial recruitment permit, the foreign workers should be brought into the Republic of China within the time limit specified on the permit notification.
When an employer applies to bring in foreign workers as referred to in the previous Paragraph the total must not exceed 50 percent of the number permitted by the initial recruitment permit. However, this provision does not apply when the number of domestic workers hired by an employer reaches 50 percent of the number of domestic workers expected to be hired as part of a new investment plan.

When employers in compliance with the “Welcoming Taiwanese Companies Abroad to Invest in Taiwan Action Plan” approved by the Executive Yuan on December 7, 2018 receive approval from the central competent authority in charge of the target business they can apply for an initial recruitment permit to employ foreign workers.
When employers in compliance with the Offshore Wind Power Industry Additional Manpower Action Plan receive approval from the central competent authority in charge of the target business they can apply for an initial recruitment permit to employ foreign workers.
Employers in compliance with the previous two paragraphs can apply once to the Central Competent Authority for an initial recruitment permit within one year of the completion of the investment period detailed in the approval letter.

The total number of foreign workers employers applied for and hired referred to in the previous Article must not exceed the ratio calculated by multiplying the number of employees estimated by the authority in charge of the target business by the allocation ratio in Addendum 6 of Article 25 and Article 25-1 added to the ratios detailed in Article 26.
However, if the ratio of foreign workers for which the employer in the previous paragraph applies is lower than 40 percent additional employment security fees must be paid pursuant to Subparagraph 3, Paragraph 1, Article 26 and the ratio of foreign workers employed increased in accordance with the following regulations, but the total ratio must not exceed 40 percent:
1. Paragraph 1 of the previous Article: 5 percent.
2. Paragraph 2 of the previous Article: 10 percent.
When an employer calculates the total number of foreign workers on the basis of the ratios in Paragraph 1 and the previous paragraph it should be done pursuant to the provisions of Addendum 6, Article 25.
The total number of hired employees and employed foreign workers in Paragraph 1 and the previous paragraph is calculated based on the number of individuals with labor insurance on the same labor insurance certificate number at the factory owned by the employer. However, when a factory has been approved as having a specialized manufacturing process by the central competent authority in charge of the target business or a free trade port administration and has two operations or more, labor insurance certificate numbers shall be separate.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

When an employer in compliance with the provisions of Article 30 applies to the central competent authority in charge of the target business for approval it must be done in accordance with the following time provisions:
1. Those in compliance with Paragraph 1, Article 30 are required to apply from January 1, 2019 to December 31, 2024.
2. Those in compliance with Paragraph 2, Article 30 are required to apply from July 1, 2021 to June 30, 2024.
An employer can only apply one time for approval per factory pursuant to the provisions of Paragraphs 1 or 2 of Article 30 and the Central Competent Authority and central competent authority in charge of the target business will conduct on-site inspections of the employer’s related qualifications.

When an employer applies to hire foreign workers pursuant to the provisions of Article 30 and the Central Competent Authority issues an initial recruitment permit, the foreign workers should be brought into the Republic of China within the time limit specified on the permit notification.
An employer who applies to bring in foreign workers based on the previous paragraph must not exceed 50 percent of the number permitted by the initial recruitment permit. However, this does not apply when the number of domestic workers hired by an employer reaches 50 percent of the number expected to be hired.
When an employer has not established a new labor insurance certificate number the number of domestic workers referenced in the provisos of the preceding paragraph should be calculated based on the domestic workers newly employed from the date the employer registered a certificate of employment demands with a public employment service agency to the date of the application.

If foreign workers employed in Taiwan attend on-the job advanced manufacturing, construction, agriculture or long-term care classes for an associate degree or higher at a local college or university, or enroll in related continued education credit courses, and earn nine study creits or more per semester, while their employment permit in Taiwan remains valid, and are employed in accordance with the provisions of Subparagraph 3, Paragraph 1, Article 26, employers are required to apply for a recruitment permit to employ foreign workers based on the number undertaking on-the-job training.
When an employer applies for a recruitment permit to hire foreign workers in accordance with the above paragraph and the number is increased based on the provisions of SubParagraph 3, Paragraph 1, Article 26, the ratio of foreign workers employed can be increased by 5%. However, the total ratio cannot exceed 40%.
When employers hire foreign workers based on the last two paragraphs they ae required to pay an additional employment security fee based on the provisions of Subparagraph 3, Paragraph 1, Article 26, to be reviewed based on regulations in Article 34.

The total number of foreign workers hired by an employer and brought into the Republic of China pursuant to the provisions of Articles 24, 25 and 37 should comply with the following regulations:
1. For manufacturing firms in free trade port areas, the number of foreign workers employed shall not exceed 40 percent of employees hired.
2. For Type A+ industries detailed in Addendum 5, Article 24, the number of foreign workers employed shall not exceed 35 percent of employees hired.
3. For Type A industries detailed in Addendum 5, Article 24, the number of foreign workers employed shall not exceed 25 percent of employees hired.
4. For Type B industries detailed in Addendum 5, Article 24, the number of foreign workers employed shall not exceed 20 percent of employees hired.
5. For Type C industries detailed in Addendum 5, Article 24, the number of foreign workers employed shall not exceed 15 percent of employees hired.
6. For Type D industries detailed in Addendum 5, Article 24, the number of foreign workers employed shall not exceed 10 percent of employees hired.
When the number of foreign workers employed as referred to in the previous paragraph is one, a minimum of one or more domestic workers must be employed every month for every foreign worker employed.
Pursuant to the provisions of the previous two paragraphs the Central Competent Authority should verify the ratio or total number of foreign workers and domestic workers hired by employers three months after the hired foreign workers arrive in the Republic of China or continue employment and every three months thereafter.
The number of foreign workers employed, number of domestic workers employed and total employees hired referred to in Paragraph 1 and Paragraph 2 are calculated by designating the month two months prior to the inspection conducted by the Central Competent authority as a base month. The average number of workers who participated in the Labor Insurance program for the three months prior to the base month is then calculated.
The total number of foreign workers employed and brought in by an employer pursuant to the provisions of Article 24, Article 25 and Articles 26-28, and the methods employed by the Central Competent Authority to inspect employer’s hiring of foreign workers must be in compliance with the provisions of Addendum 7.
When employers hire foreign workers pursuant to the provisions of Article 30, the Central Competent Authority will conduct the following inspections in accordance with the previous five paragraphs and those inspections should be in accordance with the provisions of Addendum 8:
1. The total number of foreign workers employed and brought in by an employer pursuant to the provisions of Article 24, Article 25, Articles 26-28, and Article 31.
2. The number of new domestic workers employers add to the same labor insurance certificate number, labor insurance salary and labor pension wage contributions should comply with the following regulations:
(1) Those in compliance with the provisions of Paragraph 1, Article 30: NT$30,300 and above
(2) Those in compliance with the provisions of Paragraph 2, Article 30: NT$33,300 and above.
If an employer hires foreign workers and one of the following situations pertains the recruitment permit and employment permit will be revoked pursuant to the provisions of Article 72 of the Act, and they will be counted in the total number of foreign workers referenced in the provisions of Addendum 6, Article 25.
1. When an employer hires foreign workers in excess of the ratio or number stipulated in Paragraph 1, and the number of domestic workers employed does not meet the number detailed in Paragraph 2, and the Central Competent Authority issues a notification requiring improvements within a set period of time but those improvements are not made.
2. Violations of the provisions of Subparagraph 2 in the previous paragraph.

• Addendum 5：Industries with Specialized Manufacturing Operations.PDF
• Addendum 5：Industries with Specialized Manufacturing Operations.DOCX
• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF
• Addendum 7：Regular inspections of foreign workers detailed in Articles 24 to 28 brought into the Republic of China by employers.PDF
• Addendum 8 Regular inspections of total number of foreign workers employed total number brought into the Republic of China by employers pursuant to the provisions of Article 31 and the salaries of domestic workers.PDF

If the number of foreign workers employed exceeds the number prescribed in Addendum 7 in the previous Article, the Central Competent Authority will revoke the employer’s recruitment permit and employment permit pursuant to Article 72. In addition, the employer shall pay the additional employment security fee originally waived in accordance with the provisions of Article 27 and Article 28.
The owed employment security fee based on number of foreign workers employed, total amount and time period is calculated as below:
1. Number of foreign workers: Refers to the number of foreign workers listed on the recruitment permit and employment permit revoked by the Central Competent Authority. However, those not exempt from the additional employment security fee are excluded from the calculation.
2. Amount: The foreign workers who have their permits revoked in accordance with the previous subparagraph are exempted from paying additional employment security fees in accordance with the subparagraphs of Paragraph 1, Article 26.
3. Time period:
(1) Initial inspection: Starting the day after the foreign worker in question enters the Republic of China until the day before the employment permit is revoked.
(2) Subsequent inspections: Starting the day after the Central Competent Authority notifies the employer of the need to make improvements and sets a deadline for them to be implemented until the day before employment permit is revoked. However, if a foreign worker enters the Republic of China after the employer has been notified of an improvement deadline, the period shall begin the day after entry and end the day before the employment permit is revoked.

• Addendum 7：Regular inspections of foreign workers detailed in Articles 24 to 28 brought into the Republic of China by employers.PDF

The total number of foreign workers employed and brought in to the Republic of China pursuant to the provisions of Article 24 and Article 37 by employers is required to comply with the following stipulations:
1. For manufacturing firms in free trade port areas, the number of foreign workers employed shall not exceed 40 percent of employees hired.
2. For manufacturing firms not in free trade port areas, the number of foreign workers employed shall not exceed 20 percent of employees hired and a minimum of one domestic worker or more must be employed each month.
Pursuant to the provisions of Subparagraph 4, Paragraph 3, Article 24, the Central Competent Authority shall inspect the ratio of foreign workers and number of domestic workers employed.
When an employer hires in excess of the ratio or total number of foreign workers referenced in Paragraph 1 and fewer than the number of domestic workers stipulated in SubParagraph 2, Paragraph 1 the Central Competent Authority will issue a notification to make improvements within a set period of time. If no improvements are made within that time frame then pursuant to the provisions of Article 72 of the Act, the employer will have their recruitment permit and employment permit for the workers exceeding the stipulated maximum revoked and they will be included as part of the total number of total foreign workers based on the provisions of Addendum 6, Article 25.

• Addendum 6：Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.PDF

If a manufacturing employer needs to continue the employment of a foreign worker he/she can apply one time to the Central Competent Authority for re-recruitment up to four months before the worker’s employment permit ends.
The number of foreign workers in a re-recruitment application referred to in the previous paragraph must not exceed the number brought into the Republic of China on the previous recruitment permit or engaging in continued employment, on the same employment insurance certificate number.