TIPPING & TAXES

Tipping is not customary in most of places in Taiwan. The one exception is tipping the bellboy when you check into a hotel.

         Foreigners who work legally in Taiwan are required to file an income tax return in May each year.

TIPS FOR WORKING IN TAIWAN

Working within the Territory of the ROC is not Allowed without Permission
A foreigner who has not obtained a work permit applied by employers shall not be recruited to work within the territory of the Republic of

China.

Limitation on Working Duration
The maximum duration of a foreign worker to work in Taiwan is 2 years; the employers may apply once for an extension of no more than

1year upon expiration of contract. In the event of major construction projects and under special circumstances, the employers may apply

for an additional extension of a maximum length of 6 months. A foreign worker may re-enter Taiwan to work after departure for at least 40

days for reason of no violation of laws and regulations after fulfilling work contract. However, the accumulated duration of employment

shall not exceed 6 years.

Transferring of Employer is not Allowed without Permission
Foreign workers shall not transfer to other employers without permission and shall not be allowed to be recruited by employers other than

those prescribed in permits.

Regulations Concerning Changing of Work Site

1. The caretaker may change his/her work site due to the moving of the ward, and the domestic helper may change his/her work site due

to the moving of the employer. Both the said workers only need to report the moving to local land authorities instead of applying for permit.

2. Except for those foreign manufacturing and construction workers who meet the criteria for assignment, the other foreign workers shall not

change work site at will. (For detailed information please refer to “Assignment of Application for Work Permit” of this website.)

Engagement in Work not Prescribed in Work Permit is not Allowed
The work in which foreign workers engage shall be limited to the one prescribed in the work permit.
Currently, foreign workers are not eligible to work in the service industry (such as restaurants, department stores, etc.) Meanwhile, the

foreign workers in the construction industry shall only engage in the trades stipulated by the directives of CLA, but not in related jobs which

require certificates (such as professional drivers, operators of cranes.)
In light of the above, if employers committee in violation of laws, foreign workers may file complaints to related authorities (such as

representative offices of labor sending countries in Taiwan, local labor authorities, or local Counseling and Service Centers for Foreign Workers),

or file complaints through the Toll-Free Lines of CLA.

No Stealing, Taking Away farm Products Belonging to Other People,

Addiction to Drugs, Holding of Drugs

(Linkage to National Police Administration, Ministry of Interior for penalties concerned.)

Other None Violation Rules and Regulations of the Republic of China.

Penalties for Illegal Workers

I. The foreign workers who engage in work without permit shall be penalized with a fine of no less than NT$ 30,000 but no more than

NT$ 150,000 and shall be compelled to leave the country.

II. The runaway foreign workers who engage in work shall be penalized with a fine of no less than NT$ 30,000 but no more than NT$

150,000 shall be compelled to leave the country, and shall no longer to be recruited to work in Taiwan. However, according to the Draft

of Revised Employment Service Act, the foreign workers who perform well may re-enter to Taiwan to work.

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