Article 18
When an employer, pursuant to the provisions of Subparagraph 3, Paragraph 1, Article 17, continues the employment of type B foreign workers in accordance with Article 15, the ratio and total number of workers can be increased in the following situations. However, the total cannot exceed 40 percent of the average number of employees hired by the employer in the year preceding the two months prior to the month in which the application is made:
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 more than 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 more than 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 more than 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 hires continued employment foreign workers, in accordance with the increased ratios in the preceding subparagraphs, he/she cannot change the amount of additional employment security fees to be paid.