Local employee
Set insured salary, labor pension and NHI dependents from verified personal data.
Taiwan EOR Guide
Hiring in Taiwan: insured-salary grades, labor pension and NHI dependents
Taiwan employer cost is built from statutory salary grades, not a single percentage of gross pay. Labour insurance, employment insurance, occupational-accident insurance, labor pension and National Health Insurance each have their own rules.
Employment system
What shapes a Taiwan hiring plan
Insured salaryMap pay into the current grade tables
Labor pensionBudget the employer labor-pension contribution
NHIInclude the dependent-factor in the premium formula
AuthorizationConfirm work permit and residence status
These are planning inputs. Employee category, location, compensation, immigration status, collective terms and later rule changes can alter the required process.
Hiring decision
Configure grades and dependents before approving a net or total-cost figure
Foreign professional
Align work authorization, insurance enrollment and tax residence.
Compensation change
Recheck the insured-salary grade when cash pay changes.
Country-specific workflow
The records and decisions that need separate review
Labour standards and working conditions need a written baseline
Record wages, hours, leave, overtime treatment and termination terms against current labour-standards rules. The employment notice and any work rules should describe the same arrangement payroll will run.
Do not describe a contractual benefit as statutory unless the labour authority's framework actually requires it.
Primary reference: Ministry of Labor
BLI programs use insured-salary grades
Labour insurance, employment insurance, occupational-accident insurance and labor pension are administered with published wage brackets and allocation rules. Employer and employee shares differ by program.
Labor pension is an employer-funded defined-contribution item on the contribution wage. Reconcile enrollment and grade changes to payroll each cycle.
Primary reference: Bureau of Labor Insurance
NHI premiums depend on dependents as well as wages
National Health Insurance uses a program rate and a sharing formula that includes dependents. Changing family composition can change employer cost even when salary is unchanged.
Capture tax withholding, residence status and NHI data as one onboarding file rather than three informal emails.
Primary reference: National Health Insurance Administration
Control points
What to catch before onboarding
Each item can change the budget, start date or employing route.
Applying one percentage to full gross pay
Forgetting labor pension in the employer-cost model
Omitting NHI dependents from the premium estimate
Starting work before authorization and insurance enrollment
Primary sources
Official references for Taiwan
Open the current authority guidance before making a final employment, payroll, tax or immigration decision.
Reference links checked: 15 September 2026. General operational information; confirm the current requirements for the worker and engagement.
Plan the hire
Review the Taiwan case before the offer goes out.
Share the work location, role, compensation, worker status, target date and any immigration dependency. We will identify the employing path and open verification items.