Act for the Recruitment and Employment of Foreign Professionals

Q1：To which foreign professionals does the Employment Insurance Act apply?
A1：According to Article 25 of the amended Act for the Recruitment and Employment of Foreign Professionals, which will take effect on January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals who are employed to work in Taiwan and granted permanent residency by the National Immigration Agency of the Ministry of the Interior will be governed by the Employment Insurance Act, unless otherwise provided in the Act for the Recruitment and Employment of Foreign Professionals. Therefore, starting from January 1, 2026, foreign professionals, foreign specialist professionals, and foreign senior professionals with Alien Permanent Resident Certificate (APRC) will fall under the Employment Insurance Act and their employers must declare their enrollment in the employment insurance program.
 
Q2：What certifying documents are required from insured units when declaring eligible professionals as defined in Article 25 of the Act for the Recruitment and Employment of Foreign Professionals to enroll in the employment insurance program?
A2：According to Article 7 of the Act for the Recruitment and Employment of Foreign Professionals, professionals eligible under Article 25 of the same act do not need to apply for a permit to work in Taiwan. Therefore, their insured units must issue an employment certificate or a declaration for said professionals. When declaring said professionals’ enrollment in the employment insurance program, the insured units must:
 (1) Include the text “永居外專” (translated as “foreign professionals with APRC”) on the enrollment form.
(2) Submit a photocopy of the APRC.
(3) Submit an employment certificate or a declaration issued for professionals as defined in Article 25 of the Act for the Recruitment and Employment of Foreign Professionals. Please visit the Bureau of Labor Insurance Website and download the declaration template via [Public Service/Tables and Forms Download/Employment Insurance/Insurance Enrollment]
 
Q3: What benefits are available under the employment insurance program? What are the eligibility requirements for claiming each benefit?？
A3:  Persons insured under the Employment Insurance Act in accordance with Article 25 of the Act for the Recruitment and Employment of Foreign Professionals may be entitled to employment insurance benefits if an insured event occurs and they meet the claim requirements. The eligibility requirements for claiming each benefit are as follows:
(1)Unemployment Benefits:
The insured person should have accumulated at least 1 year of insurance coverage within 3 years before the insured person non-voluntarily leaves his/her job and withdraws from the Insurance, and the insured person is able and willing to work and has registered with the public employment service institution for seeking a job and is still unable to get a job or take vocational training within 14 days after the job seeking registration date, may claim unemployment benefits.
(2)Early Reemployment Incentives:
The insured person should meet the qualification for unemployment benefits and be hired to a job before the expiration of unemployment benefits claiming period and has been enrolled in the employment Insurance for at least 3 months, may claim early reemployment incentives.
(3)Vocational Training Living Allowances:
An insured person who involuntarily leaves work, registers at a public employment service institution to seek employment, and participates in full-time vocational training arranged by the public employment service institution, may claim vocational training living allowances.
(4)Parental Leave Allowances:
An insured person may apply for parental leave allowances if he/she has accumulated at least 1 year of employment insurance enrollment, has children less than 3 years of age, and is on parental leave without pay according to the regulation of the Gender Equality in Employment Act.
(5)National Health Insurance Premium Subsidies for Unemployed Insured Persons and Their Dependents:
An unemployed insured person and their dependents enrolled in the national health insurance program with the insured person at the time the insured person leaves their job and withdraws from the employment insurance are entitled to the national health insurance premium subsidies, and during the subsidized period, the dependents must be those defined in Article 2 of the National Health Insurance Act or the insured person falls under Category 6 as classified in the same act. However, dependents who are newly enrolled in the national health insurance program only after the insured person leaves their job and withdraws from the insurance are not eligible.
 
Q4:  If a person becomes insured under the Employment Insurance Act and later has their permanent residency permit revoked or abolished by the National Immigration Agency, will they lose their entitlement to employment insurance benefits?
A4:  Persons insured under the Employment Insurance Act in accordance with Article 25 of the Act for the Recruitment and Employment of Foreign Professionals will no longer be entitled to employment insurance benefits once their permanent residence permit is revoked or abolished by the National Immigration Agency. However, this does not apply to situations where the permanent residency permit is revoked or abolished due to restoration of R.O.C. nationality, acquisition of R.O.C. nationality, or holding both R.O.C. nationality and a permanent residency permit.