文匯法律事務所 Wen Hui Attorneys At Law

23/03/2026

外國專業人才延攬及僱用法(下稱外專法)第24條自115年1月1日修正施行，從事專業工作之專業人才適用勞工退休金條例之退休金制度(下稱勞退新制)，即無論是否取得永久居留身分，即適用勞退新制。雇主應依法按月為是類人員提....

23/03/2026

??Is New Scheme better off??
👓 Taiwan Update: Foreign Professionals Subject to Labor Pension Scheme (2026)
Starting January 1, 2026, foreign professionals in Taiwan will be mandatorily covered under the Labor Pension Act (New Scheme) — regardless of permanent residency status.
🔑 Key Highlights
✅ Employers must contribute at least 6% of monthly wages
✅ Existing employees → default to new scheme,
with a one-time irrevocable opt-out (by June 30, 2026)
✅ All new hires → automatically enrolled
⚠️ Key Risk Points
📌 Default enrollment applies if no action taken
📌 Retroactive contribution risk for PR holders
📌 Employers should review HR & payroll compliance






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外國專業人才延攬及僱用法(下稱外專法)第24條自115年1月1日修正施行，從事專業工作之專業人才適用勞工退休金條例之退休金制度(下稱勞退新制)，即無論是否取得永久居留身分，即適用勞退新制。雇主應依法按月為是類人員提....