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主(協)辦單位 國家發展委員會  教育部  勞動部  經濟部  行政院大陸委員會  衛生福利部  僑務委員會  文化部  外交部  內政部  財政部 

(四)放寬退休、健保及租稅相關規定 Relaxation concerning retirement, National Health Insurance, and tax

示意圖

示意圖

 

有關放寬退休、健保及租稅相關規定部分,本草案規劃:
In respect of relaxing the law pertaining to retirement, National Health Insurance, and tax, the plan of this draft Act is as follows,

 

1.取得永久居留權之外國專業人才,可適用勞退新制。
Permanent resident foreign professionals may join the new labor pension system.

 

2.公立學校教師取得永久居留權者,可選擇領取月退休金或1次退休金
Foreign nationals who are currently employed as full-time, qualified, paid teachers within the authorized manning strength of public schools, and who have obtained permanent residence, may on retirement opt for either a one-time lump-sum pension or a monthly pension.

 

3.外國專業人才之配偶、子女及在臺出生新生兒,可即刻納保,不需受6個月等待期規範。
A foreign professional’s spouse, minor children and infants born in Taiwan are not subject to the 6-month wait period for inclusion in NHI coverage.

 

4.外國特定專業人才來臺工作首三年內,年薪資所得在200萬元以上部分,折半課稅。
During their first 3 years of coming to work in Taiwan, foreign special professionals can have half of the part of their salary above NT$2 million excluded from taxation each year.

 

 

歡迎您提供寶貴的意見! Please feel free to leave your comments.

詳細條文內容請詳附件。For more details, please refer to the draft Act as attached.

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