In respect of relaxing the law pertaining to retirement, National Health Insurance, and tax, the plan of this draft Act is as follows,
Permanent resident foreign professionals may join the new labor pension system.
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.
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.
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.
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詳細條文內容請詳附件。For more details, please refer to the draft Act as attached.