Applicability of Act for the Recruitment and Employment of Foreign Professionals to Hong Kong and Macau Talent
Frequently Asked Questions
Q：What is the applicable scope of Act for the Recruitment and Employment of Foreign Professionals (“the Act”) for professionals from Hong Kong and Macau (“HK/Macau talent”)?
A：According to Article 30 of the Act, some articles shall apply
mutatis mutandis to HK/Macau talent working or seeking employment in Taiwan; however, matters relating to the entry, stay, and residence of HK/Macau talent shall be handled by the Ministry of the Interior in accordance with Act Governing Relations with Hong Kong and Macau. Articles of the Act that shall apply
mutatis mutandis to HK/Macau talent include:
- Working and Seeking Employment
- Article 5: Regulations related to work permit applications for engaging in professional work.
- Article 6: Graduates from the world’s top 1,500 universities are exempt from 2 years’ work experience when engaging in specialized or technical work in Taiwan.
- Article 7, Paragraph 1: Exemption of work permit applications for employment as a consultant or researcher by any level of government or their subordinate academic research agencies (institutes).
- Article 8: The approved employment of foreign specialist professionals from HK/Macau may be extended from three years to a maximum of five years.
- Article 9: HK/Macau talent may apply for an Employment Gold Card to provide the flexibility of seeking employment or changing jobs.
- Article 10: HK/Macau talent working as artists may apply directly to the Ministry of Labor for a permit to engage in artistic work without the need to go through an employer.
- Article 11: Graduates from the world’s top 200 universities may apply for individual work permits to engage in professional work in Taiwan.
- Article 12: Students from HK/Macau who graduate with an associate degree or above from a Taiwanese university are exempt from applying for a work permit when working during their post-graduation extension of residency. (※In accordance with the Regulations Governing Visiting, Residency and Registered Permanent Residency of Hong Kong and, the maximum post-graduation stay duration of students from Hong Kong and Macau is one year)
- Article 13: Those seeking employment in Taiwan may apply for a 3+3 months entry permit.
- Article 17: Upon the expiry of work permits for HK/Macau talents, they may apply to extend their residence for 6+6 months.
- Tax Benefits
- Article 22: HK/Macau foreign specialist professionals shall receive a 50% tax rate for income over NT $3 million during their first five years in Taiwan.
- Social Securities
- Article 23: HK/Macau talent who meet specific criteria may participate in National Health Insurance without the 6 month waiting period.
- Article 24: HK/Macau talent may participate in the new pension system without needing to obtain permanent residence.
- Article 27, Paragraph 1: Provisions regarding the retirement, severance, bereavement compensation, and resignation-related matters for teachers in bilingual departments of experimental senior high schools shall be governed by the regulations applicable to public school teachers
- Scope Applicable, Mutatis Mutandis, to Dependents
- Article 8, Paragraph 2: During the employment period of HK/Macau talent, their dependents may reside in Taiwan (maximum of five years).
- Article 16, Paragraph 2: The foreign dependents of HK/Macau talent may apply for residence certificates without applying for residence visas when entering Taiwan via visa-exemption or a visitor’s visa.
- Article 17:
The dependents of HK/Macau talents, prior to the expiry of their work permits, may apply to extend the residence period of said dependents by 6+6 months.
- Article 23: The dependents of HK/Macau talent who meet specific criteria may participate in National Health Insurance without the 6 month waiting period.
5. Scope Applicable, Mutatis Mutandis, to Lineal Relatives
- Article 11 of the Act for the Entry and Permanent Residence of Permanent Residents of Hong Kong and Macau stipulates that lineal relatives of HK/Macau talent may apply for visiting permits, of which the maximum stay duration is one year, for the purpose of visiting relatives.
The Ministry of the Interior has established the
Act for the Governing of Permanent Residence of Hong Kong and Macau Residents Entry into the Taiwan Area in Accordance with the Act Governing Relations with Hong Kong and Macau. Please refer to the URL for more information.