Any foreigner who works without a work permit applied for by employers (Legal entities) in Taiwan, or works with a revoked permit, or works with an invalid permit, or works for non-permit applicant employer, or works for employer other than permit applicant is considered illegally employed in Taiwan.

1.A foreigner to be employed as a consultant or a researcher by the respective government or their subordinate academic research institutes in Taiwan.
2.A foreigner who has married a national of the Republic of China (Taiwan) with a registered permanent residence in the territory of the Republic of China and has been permitted to stay therein.
3.A foreigner employed at a public or registered private college/university in the field of a course of lectures or an academic research approved by the Ministry of Education in Taiwan.

＊Per WDA regulations (Article 48 of Employment Services Act).

If foreigners work in Taiwan without an work permit approval, according to the Article 68 of Employment Services Act (ESA), foreigners shall be penalized with a fine of no less than NT$ 30,000 and not exceeding NT$ 150,000, and be compelled to leave the country without delay.

As to employers, per the Article 63 of ESA, they shall be fined an amount of no less than NT$ 150,000 and not exceeding NT$ 750,000. In case the person re-commits the said offence within five years, he or she shall be punished to imprisonment for a term not exceeding 3 years, forced labor-service, or payment of a fine of NT$ 1,200,000, or to both imprisonment and payment of a fine of not exceeding NT$ 1,200,000.

Yes, the work permit application is required if foreign students are engaged in actual labor services and working, and also receive remuneration from their employers. If there is no remuneration involved, applicants shall apply to Investment Commission of MOEA directly for training permit.

According to Article 53 of ESA, if more than two employers are involved in hiring those foreign professional workers at the same time, each employer needs to present his/her own application. Hence, if foreign workers intend to moonlight, they cannot work until the new prospective employer has this new applications granted.

According to Article 53 of ESA, if more than two employers are involved in hiring those foreign professional workers at the same time, each employer needs to present his/her own application. Hence, if foreign workers intend to moonlight, they cannot work until the new prospective employer has this new applications granted.

No. However, documents of foreigners from certain countries may need to be authenticated by the ROC representative offices. Citizens from Nigeria, Afghanistan, Algeria, Cuba, Bangladesh, Bhutan, Iran, Iraq, Laos, Burma, Nepal, Sri Lanka, Somalia, Syria, Pakistan, Philippines, Thailand, Vietnam, Malaysia, Cambodia, and Indonesia are required to have their dossiers ratified by the ROC representative offices. The other countries may be determined by Council of Labor Affairs on case basis.

In practice currently, Taiwan authority has some mechanisms for specific employers and foreigners with Bachelor Degree to work in Taiwan without 2-years working experiences under new regulations. Please contact us via our online contact form for preliminary evaluation.

Basically speaking, applicants have to meet the requirement of at least 2-years related working experience with bachelor degrees to work in Taiwan as a professional worker. Only those applicants who will be employed by companies with “the certification letter of the range of the enterprise operational headquarter” or “the authorized letter of domestic and foreign enterprises’ plans to establish R&D centers in Taiwan” or “entities located in Science Parks” or belonging to some newly emerging, important and strategic industries, are not restricted to the requirement of 2-years working experience.

To check Employers’ Qualifications, please fill in the FREE Online Form on our website for your advice now.

Applicants shall have an employer in Taiwan who would like to hire them as professional workers. The offers of professional works shall include minimum monthly salary of NTD 47,971 under WDA regulations. Please choose one of FREE Online WP Assessment Forms present on the left-hand side of two button icons in our website for EZ Permit Centre’s preliminary evaluation and advice, which can make your dream of working in Taiwan come true easily.

1. The Employment Gold Card is based on Article 8 of theAct for the Recruitment and Employment of Foreign Professionals. It is an open-end work permit issued to employment-seeking individuals whose qualifications are reviewed and designated by the central competent authorities as a Foreign Special Professional. 

The term "foreign special professional" refers to a foreign professional who engages in professional work in Taiwan and holds special expertise in Science & Technology, Economy, Education, Culture, Arts, Sports, or other field as announced by the central competent authority. The “professional work” mentioned above refers to work set forth in Subparagraphs 1 to 6 of Paragraph 1, Article 46 of the Employment Services Act, or that requiring specialized knowledge or skills approved by the central competent authority in consultation with the Ministry of Education for teachers of non-academic classes in a short-term tutorial school registered in accordance with the Supplementary Education Act.

In accordance with Article 8 of the Act for the Recruitment and Employment of Foreign Professionals, foreigners or Hong Kong/Macau residents, of whom are professionals that have applied to work in the country, must be certified by a competent authority of the central government to be working in one of the following eight fields of profession: (National Development Council )serves as the competent authority of the central government in charge of setting the standards for the eight fields of profession) (1) Field of Technology (Ministry of Science and Technology) (2) Field of Economics (Ministry of Economic Affairs) (3) Field of Education (Ministry of Education) (4) Field of Culture and Arts (Ministry of Culture) (5) Field of Sports (Ministry of Education) (6) Field of Finance (Financial Supervisory Commission) (7) Field of Law (Ministry of Justice) (8) Field of Architectural Design (Ministry of Interior)

The card is a combination comprised of (1) a resident visa issued by the Ministry of Foreign Affairs, (2) a work permit issued by the Ministry of Labor and (3) an Alien Resident Certificate (ARC) and(4) a re-entry permit both issued by the National Immigration Agency (NIA).

2. Although the Employment PASS Card is also a four-in-one certificate (resident visa, employment permit, ARC, and re-entry permit), qualified applicants are defined as those being white-collar foreign workers only (Subparagraph 1 to 6, Paragraph 1, Article 46 of the Employment Service Act).

1. The 4-in-1 Gold card is a 1-3 year Open work permit that also includes a resident visa, ARC and re-entry permit. With this card, employment-seeking foreign individuals may work for any employer in Taiwan before the expiry date.

2. Income tax benefits in terms of income tax deduction and exemption, according to Article 9 of the Act for the Recruitment and Employment of Foreign Professionals.

3. The maximum duration of stay of visiting lineal ascendants of the card holder is expanded to 1 year. According to Article 13 of the Act for the Recruitment and Employment of Foreign Professionals, lineal ascendants of a card holder may apply for a multiple-entry visitor visa valid for one year, in which they may stay up to six months per entry. The application should be made to the Ministry of Foreign Affairs or one of its overseas missions. The visa may be extended upon expiration for a 1-year-maximum duration of stay each extension.

4. A spouse and children (under the age of 20) of the Employment Gold Card holders are eligible for residence in Taiwan.

5. The six-month waiting period for national health insurance eligibility has been waived under these new regulations. For Employment Gold Card holders, their spouse, children (under the age of 20) or disabled adult children (age 20 and above) with ARC cards should be eligible to participate in the national health insurance without undergoing a six-month waiting period.

According to Article 46.1.1 to 46.1.6 of the Employment Service Act, employment may be carried out in the 8 major fields of the technical, economic, educational, cultural and artistic, sports, financial and legal and architectural design, stated by the Central Government Authority.
The relevant qualifications required for each of the major fields can be found on the National Development Council website and on the official website of the Act for the Recruitment and Employment of Foreign Professionals: https://foreigntalentact.ndc.gov.tw/en/

A foreign special professional, who has been recognized to wield special expertise announced by the central competent authority, has obtained the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education, or has obtained the Employment Gold Card issued by the National Immigration Agency, Ministry of the Interior and has met all of the following requirements is eligible to apply for the tax incentives:

1. Those who have been approved to work in Taiwan for the first time.

2. Those who have engaged in professional works related to the recognized special expertise in Taiwan.

3. During the last 5 years prior to the day of his/her employment engaged in the professional work or the day of obtaining his/her Employment Gold Card, he/she did not have household registration in Taiwan and was not an resident individual of the R.O.C. in accordance with the Income Tax Act.

You may apply online through Foreign Professionals Online Application Platform (Apply Employment Gold Card) via: https://coa.immigration.gov.tw/coa-frontend/four-in-one/entry/ )

It will generally take about a month after submission for the application to be approved or rejected. Each application comes with a fee of between NTD3100 and NTD9260, depending on the nationality of the passport holder, the required length of the visa, and whether the application was submitted overseas or domestically. More details can be found here:  https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhdG9yLzI5L3JlbGZpbGUvMC8xMTQxMi8yMjA3YWE5Zi0wNWFmLTQyOTAtYmEzYy1mMDg1ZDYzZmY3NTkucGRm&n=RmVlLUNoYXJnaW5nIFN0YW5kYXJkcyBmb3IgRW1wbG95bWVudCBHb2xkIENhcmRzLCBFbXBsb3ltZW50IFBhc3MgQ2FyZHMgYW5kIEVudHJlcHJlbmV1ciBWaXNhcy5wZGY%3d&icon=..pdf

There is no process for extending an Employment Gold Card, so any card holder must start an entirely new application before their current Gold Card expires in order to stay resident under the conditions of the Employment Gold Card. In order to verify qualifications and employment details, periodic reviews may be required. 

1. Artistic work (Code:F02): refers to the following works in the fields of music, dance, art, drama, literature, folk art, craft, environmental art, photography, broadcasting, movies etc. 

(1)For foreigners engaging in non-performance works of art, they must present an art work or hold a public art exhibition. 

(2)Foreigners engaging in sharing and teaching work (such as lectures or workshops) in regards to the above-mentioned fields. 

2. Mass media entertainment business work (Code:F03): refers to foreigners being employed to engage in entertainment business work related to televisions, radio broadcasts, films or shooting advertisements, such as models and popular artists (filming of singers or actors, music production and promotion, or guest appearances on TV shows). 

3. Public performance entertainment business work (Code 04): refers to foreigners being employed to engage in entertainment business work aside from those mentioned earlier, such as singers holding concerts or autograph sessions, performers participating in performances at various artistic and cultural activities, stationed public performers (e.g. performers at recreation areas, pub singers, and other personnel at certain sites engaging in normally-scheduled music or dance performances etc). 

The duration of the work permit is up to 3 years.

Yes, foreign professionals engaged in freelance artistic work may apply for a work permit application directly from WDA on their own.

According to Article 3 and the attached Article 4 of the “Regulations on the Work Permit and Administration of the Foreign Professionals Engaging in Arts and Performing Arts”, freelance artistic work which foreign professionals engage in, including performing arts and visual arts, publishing, movies, broadcasting televisions, pop music, and crafts, or any work identified by the Ministry of Culture, should be in line with the provisions of their work experience, professional license, or a designated award.

 For the performing and visual arts, they may qualify with one of the following: 

1. foreign freelance artists with more than 10 years of working experiences in the applied art field, and can provide proper documentation showing creative and outstanding performance. 

2. foreign freelance artists holding a Master's degree from a domestic or foreign university and over 5 years of work experience in the applied art field. Or, he/she holds a PhD degree from a domestic or foreign university and over 3 years of work experiences in the applied art field. 

3. In addition to documentation of creative and outstanding performance in the art field, foreign freelance artists may submit related certificates or recommendation letters issued by government institutions or stated-owned enterprises.

1. Newsprints, the media section of a magazine refer to a leading international newspaper or magazine medium such as print media or wire services that are named after a country or a significant city, with international news accounting for at least two pages, that targets readers from the whole country or all over the world (for example, U.S. News & World Report, The New York Times, The Washington Post, The Financial Times, The Nihon Keizai Shinbun (産経ニュース), Associated Press, The Reuters, L'Agence France-Presse, Time, Life, National Geographic, Yazhou Zhoukan (香港亞洲周刊), or other print media or wire services recognized by the Ministry of Culture. 

2. Publishers sections, such as Penguin Random House, Harper Collins Publishers LLC, or other publishers recognized by the Ministry of Culture. 

3. Executives of the media refer to the managers, associate managers, deputy general managers, general managers, vice-chairman, chairman, deputy chief executive, chief executive, vice president, president, vice chairman, chairman, vice president and president of the media organization or organization, Person in charge, deputy editor-in-chief, editor-in-chief, deputy director, director, etc. or other similar level executives

The Nobel Prize, the Pulitzer Prize, the Booker Prize, the Prix Goncourt, the National Magazine Awards, National Book Awards, Premio Miguel de Cervantes, Premio Planeta de Novela, Naoki Sanjugo Awards, Akutagawa Prize, or other accreditation by the Ministry of Culture.

They should be qualified with one of the following: 

1. They have been nominated for national film industry, international film festivals, international television awards, pop music awards, or other individuals approved by the Ministry of Culture. 

2. They teach in relative departments of film, broadcasting television, and pop music at a foreign university with a position of associate professors and more. 

3. As a legal representative or chairman of an institute of major international film, broadcasting television, or pop music etc..

The definition of an international large company refers to a company who have established a subsidiary or branch (organization) in more than two countries, and the parent or local company has effective control and overall decision making on cross-border productions and business operations. The business scope of the company (organization) includes movies, broadcast television or pop music, should be comply with one of the following conditions: 

1. There are more than 100 employees in the company (organization). 

2. The annual net operating income of the region is NTD1.5 billion or above.

They should be qualified with one of the following: 

1.    They have been nominated in a national or international competition. 

2.    They teach in a department of crafts at a foreign college or university with a position of associate professor and more. 

3.    They may submit some relative documents with creative and outstanding performance in the craft field, and with certificates / or recommendation letters issued by government institutions or stated-owned enterprises.

Domestic or international competitions related to crafts (such as Taiwan Ceramics Biennale, Talente, ITAMI International Craft Exhibition, The International Ceramics Competition Mino, Japan, Faenza Prize, International Competition of Contemporary Ceramic Art and Cheongju International Craft Biennale) or other awards recognized by the Ministry of Culture.

They may submit some documents of a certificate for outstanding and special performances related to the artistic field applied for, such as a professional certificates, professional training certificates, writings, thesis, patents of invention or awards from international competitions, and so on.

 Foreigners must provide WDA with relevant certificates. WDA will consult with the Ministry of Culture and review it under case by case.

According to Paragraph 2 of Article 8 of the “Regulations on Work Permits and Administration of Foreign Professionals Engaging in Arts and Performing Arts”, a Foreign Professional may submit the following required documents to the WDA: 

1.    Application form 

2.    The original receipt for processing fee 

3.    A certificate of specific artistic work performance for the duration of the previous work permit.