i. The MOL has set up a network of counseling services throughout the country to help foreign workers adapt to the lifestyle in Taiwan. These services are provided in conjunction with local representative offices of labor sending countries, government institutions, local labor service centers, NGOs, manpower agencies and employers.
ii. Article 40 and Article 41 of “the Regulation on Permission and Administration of the Employment of Foreign Workers” required that employers shall assign supervisors and bilingual staff while hiring foreign labor to ensure the employers provide appropriate guidance to foreign workers, keep an eye on foreign workers’ living conditions and reinforce the communication capacity between the two parties of employer and foreign worker. The number of supervisors and bilingual
employer hired. Those who do not meet the staffing requirement shall be asked to make improvement within a limited period of time by the local competent authorities in order to enhance the employers’
employment capacity.
iii. The MOL requires that all employers shall manage their foreign workers in strict accordance with the “Living Care Service Plan for Foreigners”. The Criteria for “Living Care Service Plan for Foreigners” revised on August 2, 2011 demands employers to respect the food concerns based on foreigners' religious beliefs. Employers should take "privacy" as the first priority in setting surveillance camera at foreigners' living quarters for safety reasons which lead to privacy/safety concerns. Employers should also provide “1955”
hotline information to foreign employees; In addition, on December 14, 2020 a provision was added so that when employers hire a live-in caregiver or home help, the labor contract must include the provision of accident insurance to ensure foreign workers are protected.
(2) Strengthening the risk management of accommodation locations i. On January 1, 2021, the MOL amended discretionary standard related
provisions to protect the board and lodging rights of foreign workers in Taiwan. This added a provision on food and drink standards, increased living space to 3.6 square meters and newly included an employer statement (including whether the factory and accommodation are separate, factory and accommodation risk factors, public security report and fire safety maintenance report), to improve the living environment for foreign workers and enhance risk management of foreign worker accommodation.
ii. To insure the construction and fire safety situations of foreign workers’ accommodation locations, the Ministry of Labor and the Ministry of the Interior jointly completed a cross-ministry
information platform interface for foreign workers’ accommodation locations on June 30, 2020, urging employers to arrange foreign workers’ accommodation in buildings conforming to building and fire regulations.
iii. On February 19, 2021 the MOL revised the discretionary standards on accommodation quarantine measures in response to the COVID-19 pandemic and to prevent foreign workers become a weak point in pandemic prevention work. This added a provision that employers and the foreign workers the employ must observe the contingency handling and measures introduced by the competent central authority in accordance with the regulations of the Central Epidemic Command Center (CECC). In accordance with the directions of the CECC, individuals observing self health management should be placed in one-person-per-room accommodation. If this proves problematic, a distance of over 1.5m should be maintained, with face masks worn and disinfection operations conducted. In addition, when employers with live-in family category foreign workers commission private employment agencies to handle foreign worker life care, the living space provided should be a minimum of 3.6 square meters per worker.
iv. On April 24, the MOL drafted “Foreign Worker Employment Guidelines in Response to Severe Pneumonia with Novel Pathogens (COVID-19): Managing the Work, Life, and Outdoor Activities of Foreign Workers” (hereafter The Guidelines) to strengthen foreign worker related pandemic prevention measures and employer life care and management responsibility. The Guidelines were amended on several occasions in response to the COVID-19 situation and directions on pandemic prevention measures from the CECC. The latest version includes “Measures to be Implemented by
Employers” (including separation of accommodation and work, a ban on foreign workers employed by different employers or foreign workers employed by the same employer who work at different locations living on the same floor, clear work rules and dormitory management regulations, enhanced pandemic prevention education, keeping up to date on the health status of foreign workers and arranging necessary medical assistance, preparing one-person-per-room accommodation, the arrangement of a PCR test when employers continue the employment of a foreign worker (including contract completion transfers) and what to do when a foreign worker has a positive COVID-19 rapid test or PCR test) and
“Proposed Measures to be Implemented.”
(3) Improve foreign fishermen’s life
To offer foreign fisherman employed to work in Taiwan sounder care and impose obligations on employers to manage foreign fishermen for the purpose of improving their living environment, the MOL amended and promulgated the Regulation on Permission and Administration of the Employment of Foreign Workers on July 6, 2017, specifying that foreign fisherman shall be included in the Standards for the Plan of Foreigners’
Life Care to protect the rights and interests of foreign fishermen. The Regulation takes effect from January 1, 2018. Based on a proposal made by the Fisheries Agency under the Council of Agriculture, on February 18, 2021, a new provision was added requiring employers to provide foreign fishermen who live onboard a boat with a minimum of 2 liters of drinking water per day.
(4) Prevent unjustified tax pre-deduction
i. The itemized income tax rate and standard deductions was amended and announced by the Ministry of Finance on January 1, 2009 to relieve
the income tax burden on low-income foreign workers. The new amendment stipulates that foreign workers staying in the R.O.C for less than 183 days in a tax year and earning less than 1.5 times monthly minimum wage per month shall pay 6% tax on income earned, effective on January 1, 2009.
ii. The MOL has required that all employers obey the tax regulations closely with regard to the issue of tax pre-deduction to prevent employers from making unjustified tax pre-deductions. Local manpower agencies are also requested by the MOL at the regularly held seminars to inform employers about the tax payment regulations.
iii. Moreover, in order to heighten awareness of foreign workers on their income tax rights and obligations, MOL included the precautions of foreign workers' income tax declaration in the “Handbook for Foreign Workers in Taiwan” in 2018, to avoid labor disputes or tax refund problems by Taiwan tax authorities.
iv. The MOL has published the “What foreign works in Taiwan need to know” for foreign workers that outlines important information and tips on filing tax returns to prevent labor dispute concerning taxation issues and make the process of filing a tax refund more effective. Investigation efforts have also been made by the MOL to find the employers who illegally withhold income tax from foreign workers. Employers are required to issue income and tax deduction receipts in both Mandarin Chinese and the native language of the hired foreign workers for foreign workers for their filing tax refund reference.
(5) Join the Labor Insurance & National Health Insurance Systems i. Labor Insurance:
Foreign workers enjoy the same rights as domestic labors. They will be protected by pertinent laws in this country. Employers of foreign workers that are required to join the insurance program in accordance with the “Labor Insurance
Guidelines” will have to join the labor insurance program with the Labor Insurance Bureau by presenting foreign worker’s employment permit, alien residence certificate or a copy of the foreign worker’s passport. Foreign workers who are not obligated to enroll in the insurance program may still enroll in the labor insurance program and be entitled to compensation in case of sickness, injury, disablement, death and relevant insurance.
ii. Occupational Accident Insurance
The Labor Occupational Accident Insurance and Protection Act was promulgated on April 30, 2021, coming into effect on May 1, 2022. When the new law comes into force insurance coverage for all legal foreign workers in Taiwan, including family-based live-in workers and industry workers will become mandatory.
Employers should take out Occupational Accident Insurance on behalf of the foreign workers they employ, so they receive the protection of related insurance benefits, allowances and subsidies.
iii. National Health Insurance:
According to Article 10 of the “National Health Insurance Law,” foreign workers who are employed in Taiwan and obtained an alien residence certificate in Taiwan will have to join the National Health Insurance program. Based on Article 2 of the said regulations, foreign workers will be compensated with insurance payment when incurred with sickness, injury or giving birth during the insured period.
(6) Organize recreational activities
i. The MOL offers a series of recreational activities such as radio programs in several languages and cultural events during holidays to help foreign workers cope with job pressure, homesickness and adapt themselves to the lifestyle in Taiwan. It also subsidizes local governments every year to carry out leisure, folklore, recreational activities, etc. for foreign workers during the New Year’s season or from time to time. Meanwhile, employers have also arranged leisure activities
in a timely manner for foreign workers in Taiwan to relieve their physical and mental pressures.
ii. On April 2, 2015, the MOL amended and promulgated the “Subsidy Guidelines for Implementing Foreign Workers Management Measures”, which expanded the scope of creative, experimental, or international activities or programs relating to the management of foreign workers, as the basis for domestic non-government organizations to hold courses and activities supportive of foreign workers.