A company in Taiwan can hire a foreign national for white-collar work only after it obtains a work permit from the Ministry of Labor. The employer applies, and the person may not start work until the permit is issued.
Three things decide the outcome: the job must fall into an allowed category, the employee must meet the qualification rules, and the employer must pass its own size test. For professional and technical work, the average monthly salary must also be at least NT$47,971. A complete online application is decided in 7 working days, after which the employee applies for an Alien Resident Certificate (ARC).
Blue-collar migrant workers, such as factory workers and caregivers, are hired under a separate set of rules, including mandatory fixed-term written contracts, and are not covered here.
Which jobs qualify
Two categories matter for most foreign-invested companies:
- Professional or technical work requiring specialist knowledge or skills in listed fields, including engineering, transport, finance and tax, law, healthcare, academic research, manufacturing and wholesale, plus other work the Ministry of Labor designates.
- Managers of foreign-invested businesses: the manager of a company approved under the foreign investment rules in which foreign or overseas Chinese shareholders hold more than one third of the shares, the manager of a foreign company’s branch, and the representative of an approved representative office.
Requirements at a glance
| Professional or technical work | Manager of a foreign-invested company, branch or representative office | |
|---|---|---|
| Employee | One of: a professional license; a master’s degree or higher; a bachelor’s degree plus 2 years of related experience; at least 1 year with a multinational group, then assigned to Taiwan; or 5 years of related experience with notable achievements | The first foreign manager is exempt from the degree and experience rules; further foreign managers follow the professional rules |
| Salary | Average monthly salary of at least NT$47,971 | The first foreign manager is exempt; further foreign managers must reach NT$47,971 |
| Employer under 1 year old | Paid-in capital (branch: Taiwan operating capital) of NT$5 million, or revenue of NT$10 million, or imports and exports of US$1 million, or agency commissions of US$400,000 | Paid-in capital or Taiwan operating capital of NT$500,000, or revenue of NT$3 million, or imports and exports of US$500,000, or agency commissions of US$200,000 |
| Employer 1 year or older | The revenue, trade or commission figures above, for the last year or as a 3-year average; capital no longer counts | The revenue, trade or commission figures above, for the last year or as a 3-year average; capital no longer counts |
| Representative office | Approved office with a record of actual work in Taiwan | Approved office; no work record needed in its first year |
Since 1 January 2026, a bachelor’s degree from a university on the Ministry of Education’s list of the world’s top 1,500 universities no longer needs the 2 years of experience. Degrees from certain countries, including Vietnam, Indonesia and the Philippines, need authentication by a Taiwan overseas mission.
The employer thresholds in the left column apply to manufacturing, wholesale and several other categories. Regulated fields such as law, finance, engineering and healthcare have their own employer conditions, usually a license or registration in that field.
Validity, renewal and changing employers
A work permit is valid for up to 3 years. To keep the employee, the employer applies for an extension within the 4 months before the permit expires.
When a foreign professional changes jobs, the new employer must apply for its own permit and attach a certificate of separation from the previous employer. Plan the dates around the 7-working-day review: working for the new employer before its permit is issued is illegal employment.
Ending employment
When employment ends, or the employee is absent for 3 consecutive days without contact, the employer must notify the local labor authority, the National Immigration Agency and the police in writing within 3 days, with a copy to the Ministry of Labor. This applies to white-collar and blue-collar foreign employees alike.
The Employment Gold Card alternative
The Employment Gold Card is a personal permit for people with special expertise in fields such as technology, digital, finance, education and the arts. The individual applies, and the card combines a work permit, resident visa, ARC and re-entry permit. It is valid for 1 to 3 years and can be extended under certain conditions for up to 3 years each time.
The card is an open work permit: the holder can work for any company and change jobs without the new employer applying for a permit. Details are on the government’s Gold Card website.
Insurance and pension
- Labor insurance and occupational accident insurance cover foreign employees, so the employer enrolls them like local staff.
- National Health Insurance applies from the start of employment to a foreign employee who holds an ARC and has a regular employer; the six-month waiting period does not apply.
- Labor pension. Since 1 January 2026, foreign professionals doing professional work are covered by the Labor Pension Act even without permanent residence. The employer contributes at least 6% of monthly wages to the employee’s individual pension account. Those employed before 2026 could choose by 30 June 2026 to stay in the old system.
- Employment insurance covers a foreign national only if married to a Taiwan citizen with household registration and permitted to reside and work here, or, from 1 January 2026, a foreign professional with permanent residence. Most newly hired foreign professionals are therefore not enrolled.
FAQ
Can a foreign employee start work while the work permit application is pending?
No. Employing a foreign national without a valid permit is prohibited, so the start date should be on or after the approval date.
Are there exceptions to the NT$47,971 minimum salary?
Yes, but they are narrow: full-time research assistants on funded projects at universities and research institutes, foreign graduates of Taiwanese universities extending their permit with an average monthly salary of at least NT$37,619, and Taiwan graduates hired under the points system. The first foreign manager of a foreign-invested company is also exempt.
Does an employer need a work permit to hire a Gold Card holder?
No. The card itself is the work permit, so the employer does not file an application.
This article is general information based on Taiwan law as of November 2026, not advice on any specific case.