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Taiwan has a strict labor law regime and does not recognize “employment at will.” Whether an individual may be engaged as a consultant depends not only on contractual form, but also on the substance of the working arrangement.

Effective from 1 January 2013, in addition to the regular NHI premium, insured units (employers) are required to withhold a new premium, called the “supplementary premium,” before paying out certain categories of income, and making premium payments to the National Health Insurance Administration (NHIA) accordingly.

In general, PRC nationals can receive entry permits to come to Taiwan for business-related activities. Taiwan business entities can choose one of the following four methods to apply for entry permits for PRC nationals. Grant Thornton Taiwan specialists can guide you to complete all the steps related to the application in an efficient manner.

This document is prepared to help expatriates understand their tax obligations in order to avoid the financial or legal trouble that could arise from either overpaying or falling short of their tax obligations.