🙋Pursuant to the amended Act for the Recruitment and Employment of Foreign Professionals, effective January 1, 2026, foreign nationals (including Special Professionals) engaged in professional work in Taiwan are covered by the Labor Pension Act (New Labor Pension Scheme) without the requirement to obtain permanent residency. Employers are required to make a monthly pension contribution of no less than 6% of the employee’s salary to the individual pension account maintained by the Bureau of Labor Insurance.
🙋Accordingly, foreign full-time research assistants at the University have been covered by the New Labor Pension Scheme since January 1, 2026. The previously accumulated employer and employee contributions to the separation reserve fund for foreign full-time research assistants were settled on January 30, 2026 and remitted to the individuals’ designated bank accounts.
🙋Meanwhile, foreign part-time research assistants and temporary workers will continue to receive payments from the employer and employee contributions to the separation reserve fund upon separation. The contribution claim application shall be handled as follows.
1. When a foreign part-time or temporary worker is employed, the employer should contribute six percent of the salary/wages as the worker’s Mandatory Pension Contribution, meanwhile, the worker should also contribute another six percent as his/her Voluntary Pension Contribution.
2. Settlement of the above Pension Contribution is required upon termination of employment.
3. For claiming the Pension Contribution, please fill out the Claim Application Form and Withdrawal Notice for Sub-account’s Pension Contribution as follows with a photocopy of the passbook attached, then have these documents sent to Ms. Meng-Chun Hsieh at Human Resources Office.
- 高雄醫學大學外籍計畫助理人員結清離職儲金申請表Claim Application Form
- 分戶儲金提款通知書Withdrawal Notice
- 分戶儲金提款通知書(範例，參考用) Withdrawal Notice(Example)
4. After the settlement, the Pension Contribution with the remittance fee deducted beforehand will be remitted from the Bank of Taiwan to each claimant's payroll bank account.
5. The right to claim Pension Contributions shall be extinguished if not exercised within ten years from the last day or the date of death.
