台湾での採用ガイド​​ 

主なポイント​​ 

• Taiwan’s top hiring hubs are Taipei City, New Taipei City, and Taoyuan.​​ 
• Key industries include semiconductor manufacturing, information and communication technology (ICT), and electronic component manufacturing.​​ 
• Companies hiring in Taiwan have various options for setup, including partnering with an employer of record (EOR), hiring contractors, establishing a subsidiary, or direct employer registration.​​ 

Taiwan has a workforce of 12 million people, so it's an excellent place to find talented employees. Workers are known for high loyalty, leading to long tenures. Unemployment rates are low, at about 3.35%. Around 38.9% of people aged 25 to 64 have a bachelor's degree or higher. Over a quarter of these degrees are in engineering due to Taiwan's leadership in semiconductors and high-tech manufacturing.​​ 

台湾に進出する前に、契約、税金、賃金、福利厚生、その他の雇用関連法を理解しておく必要があります。このガイドでは、台湾での雇用について知っておくべきことをすべてご説明します。​​ 

台湾で採用する前に知っておくべきこと​​ 

If you’re expanding your business into Taiwan for the first time, you will have important legal requirements to consider. These norms and laws influence hiring practices in Taiwan and many aspects of the employer-employee relationship, including compensation and benefits.​​ 

G-P Gia™, our AI-powered global HR agent, can answer your toughest compliance questions about Taiwan and over 50 other countries. Reduce your reliance on outside counsel and cut the time and cost of compliance by up to 95% with Gia.​​ 

Ready to get started and learn all the details about hiring in Taiwan? Here are the six essential things you need to know.​​ 

1 。言語​​ 

Taiwanese Mandarin is the main language used in government, business, and education. Mandarin, Taiwanese Hokkien, Hakka, and the indigenous languages are all considered national languages under the Development of National Languages Act.​​ 

Taiwan’s bilingual 2030 policy aims to increase the nation's global presence, so lately, there has also been a major push to boost English proficiency. Taiwanese Hokkien is the most widely spoken language after Mandarin and is often used in daily life. There is also a significant portion of the country that speaks Hakka.​​ 

2 。就業時間と休暇​​ 

Standard working hours are 40 hours per week with a maximum of eight hours per day. Employees get two rest days per week: one mandatory regular day off and one flexible rest day. The flexible rest day can become a workday with employee consent and overtime pay. Employees can’t work more than six days without a rest day. Total working hours, including overtime, can’t exceed 12 hours in a single day. Overtime is capped at 46 hours per month. A labor-management agreement can increase overtime to 54 hours per month.​​ 

Employees get a 30-minute break after every four hours of work. For shift workers, there must be at least 11 hours of rest between shifts. This can be reduced to eight hours with union or labor-management approval.​​ 

有給年次有給休暇は在職期間に基づきます。​​ 

• Six months to one year: three days​​ 
• One to two years: seven days​​ 
• Two to three years: 10 days​​ 
• Three to five years: 14 days​​ 
• Five to 10 years: 15 days​​ 
• More than 10 years: one extra day per year, capped at 30 days after 25 years of service​​ 

Mothers get eight weeks (56 days) of paid maternity leave. If employed for more than six months, they get full pay; if less, they get half pay. Fathers get seven days of paid paternity leave. Employers can apply for a government subsidy for the sixth and seventh days.​​ 

Sick leave for issues that don't require hospitalization is up to 30 days per year. This is paid at 50% of the wage. Hospitalized sick leave can be up to one year within a two-year period. The first 30 days are paid at 50%. The remainder is unpaid unless covered by labor insurance. The combined total of ordinary and hospitalized sick leave can’t exceed one year in any two-year period.​​ 

Taiwan has 12 national holidays for which all employees get leave. If a national holiday falls on a rest day, the employer must provide compensation or a substitute day off.​​ 

Employers must keep detailed attendance records, which include both arrival and departure times to the minute, for at least five years.​​ 

3 。雇用契約​​ 

The Labor Standards Act (LSA) regulates employment relationships in Taiwan. The LSA may apply to Taiwan-based employers even if their employees are assigned abroad. Whether the Act applies to a particular employment relationship depends on the agreement that governs it and any applicable legal rules.​​ 

Taiwan businesses work with two main types of employment contracts:​​ 

• Indefinite-term: This is the default and is required for any continuous work, including all part-time and full-time permanent roles.​​ 
• Fixed-term: This is only for non-continuous work such as temporary, short-term, seasonal, or project work. You may not use fixed-term contracts for ongoing roles.​​ 

The LSA doesn’t require all employment contracts to be in writing, but it's strongly recommended and is best practice. All contracts must comply with the minimum standards of the LSA.​​ 

A comprehensive written contract in Taiwan includes:​​ 

• 従業員の役割と職務内容​​ 
• 想定される職務​​ 
• 給与に関する期待値と計算方法​​ 
• 開始日（および有期契約の場合は終了日）​​ 
• 休暇および有給休暇の権利​​ 
• 行動規範および懲戒措置​​ 
• 解雇条件および退職金​​ 
• 雇用関係に関連するその他の重要な情報​​ 

4 。報酬と福利厚生​​ 

Under the Labor Standards Act, wages must be paid at least twice a month unless both parties agree in writing to a monthly or other schedule. As of 2026, the minimum wage in Taiwan is NTD 29,500 per month and NTD 196 per hour.​​ 

The cost of national health insurance (NHI) is split. The employer pays 60%, the employee pays 30%, and the government pays 10%. The premium rate is 5.17%. Employers must enroll employees in the NHI on their first day of work.​​ 

Labor insurance is mandatory for employees of covered business entities, generally those with five or more employees. Separate rules govern employment insurance and occupational accident insurance. Employers pay 70% of the premium, the employee pays 20%, and the government pays 10%. Labor insurance covers occupational accidents, disability, death, and maternity benefits.​​ 

Employment insurance is mandatory for most employees aged 15 to 65 with some exceptions. The employer pays 70%, the employee pays 20%, and the government pays 10%. The premium is 1%, and it provides unemployment, parental leave, and job training benefits.​​ 

Employers must contribute at least 6% of each employee’s monthly wage to an individual pension account under the Labor Pension Act. Employees can make voluntary contributions of up to 6% of their wages.​​ 

5 。税金​​ 

Taiwan tax residency generally depends on domicile and habitual residence or, for individuals without a Taiwan domicile, a stay of 183 days or more in a tax year.​​ 

Taiwan-source income is subject to individual income tax. Residents are taxed on their worldwide income. Nonresidents are taxed only on Taiwan-sourced income. Confirm individual circumstances with a qualified tax adviser.​​ 

Taiwan uses a progressive income tax system with rates from 5% to 40%. For 2026, the brackets are:​​ 

• 5%: up to NTD 610,000​​ 
• 12%: NTD 610,001 to 1,380,000​​ 
• 20%: NTD 1,380,001 to 2,770,000​​ 
• 30%: NTD 2,770,001 to 5,190,000​​ 
• 40%: over NTD 5,190,001​​ 

The income basic tax (IBT) is an alternative minimum tax and applies only if certain thresholds are met. For example, it would apply if a taxpayer has large income from sources such as stock gains, insurance payouts, or tax-exempt international income. Most ordinary salary earners don’t pay IBT. If the IBT calculation exceeds the regular income tax, the taxpayer pays the higher amount. The IBT rate is 20%.​​ 

As an employer, it will be your responsibility to withhold income tax from employee salaries and remit it to the tax authorities monthly. You'll also need to provide annual withholding statements to both employees and the tax office.​​ 

Hiring models for global companies in Taiwan​​ 

• Direct employer registration: You can hire employees directly by opening a business in Taiwan. This requires you to register with the Ministry of Economic Affairs, pay taxes, and follow local labor compliance rules. It takes more time and effort to launch a new business in Taiwan, but it's useful if you're planning to have a long-term presence in the country.​​ 
• Employer of record: An employer of record (EOR) is an independent third party that handles hiring and staffing. You tell them what sort of employees you need, and they follow Taiwan's legal and financial rules for you. You’ll guide the work and day-to-day priorities of global talent, while the EOR manages employment administration and files the appropriate tax documentation. It's a flexible and convenient option if you want Taiwanese workers while maintaining a global presence.​​ 
• Subsidiary or branch: If you like the idea of having a business in Taiwan but already have a business elsewhere, consider a subsidiary or branch. A subsidiary tends to have more authority than a branch. Both subsidiaries and branches take some work to set up, but then you can hire employees directly.​​ 
• Independent contractors: Independent contractors are freelance workers that you contract to perform a specific task for a set amount of time. You can hire contractors in Taiwan instantly and do not need to be located in Taiwan or work with an EOR. Just keep in mind that Taiwan doesn't allow businesses to treat contractors like traditional employees. If the government finds out that you've misclassified actual employees as contractors, you might owe fees and fines for things like insurance and failure to provide appropriate leave.​​ 

台湾の主要採用拠点​​ 

台湾には、特定の産業で知られる都市がいくつかあります。各都市がどのような魅力を持っているかを把握することで、採用活動を適切な場所に集中させ、より迅速に人材を確保することができます。​​ 

台湾における主要な人材拠点は以下の通りです。​​ 

• Taipei City is the capital and largest city of Taiwan. Taipei is also the main business, finance, and technology center. It hosts the headquarters of multinational corporations, tech companies, and financial institutions.​​ 
• New Taipei City surrounds Taipei. New Taipei City is a large industrial and residential area with a large number of manufacturing, logistics, and service sector employers.​​ 
• Taoyuan is known for its large industrial parks. Taoyuan is a hub for manufacturing, logistics, and high-tech industries.​​ 
• Hsinchu is often called the Silicon Valley of Taiwan. Hsinchu is home to the Hsinchu Science Park. This houses many of the world’s leading semiconductor, electronics, and IT companies.​​ 
• Taichung is a major city in central Taiwan. Taichung is a strong manufacturing base known for precision machinery. It's growing in the tech and service sectors.​​ 

台湾の主要産業​​ 

台湾の主要産業を理解することで、給与と福利厚生をベンチマークすることができます。 この知見を活用することで、どこに投資し、労働力を成長させるかについて賢明な選択をすることができます。​​ 

台湾の主要産業は以下のとおりです。​​ 

• Semiconductor manufacturing: Taiwan is a world leader in chip manufacturing. Companies like Taiwan Semiconductor Manufacturing Company (TSMC) are important for everything from smartphones to AI data centers.​​ 
• Information and communication technology (ICT): Another main industry of Taiwan is the production and export of computers, laptops (Acer, Asus, MSI), components, motherboards, servers, and electronic parts.​​ 
• Electronic components: This industry includes the manufacturing of parts like integrated circuits, passive components, and flat-panel displays.​​ 
• Machine tools and CNC machinery: Taiwan is a global exporter of high-precision machine tools, which are important for automotive, aerospace, and general manufacturing industries worldwide.​​ 
• Automation equipment: Taiwan produces a variety of smart machinery and robotics equipment. This sector has a lot of support from government policies designed to enhance Taiwanese manufacturing.​​ 

台湾で従業員を雇用する場合のコスト​​ 

台湾で従業員を1人雇用する場合でも、チーム全体を雇う場合でも、費用は避けられません。以下の項目について予算を組んでください。​​ 

• 事業体の設立( 雇用主と提携していない限り)​​ 
• 求人広告​​ 
• 応募者を審査する労務費​​ 
• 給与​​ 
• 税金​​ 
• 給与​​ 
• 利点​​ 
• ボーナス​​ 
• 手当​​ 
• 保険​​ 
• 旅行​​ 
• 翻訳者（該当する場合）​​ 

According to G-P Verified Sources from Gia, the employer burden rate in Taiwan, which includes costs triggered on top of salaries, is approximately 18% to 19%.​​ 

会社が台湾で従業員を雇用するには何が必要ですか?​​ 

台湾でチームを拡大する前に、以下の必須事項を必ず確認してください。​​ 

• 正式な会社名を選択し、商務省および経済部（MOEA）に登録してください。​​ 
• 法人化定款、および必要に応じて会計担当者の宣誓供述書またはその他の設立文書を公証してください。​​ 
• 台湾における会社の所在地を登録してください。​​ 
• Apply for a government uniform invoice (GUI) number to track your taxable transactions with the National Taxation Bureau.​​ 
• Register for value-added tax (VAT).​​ 
• 地元の銀行口座を開設してください。​​ 
• 貴社および全従業員を登録してください：​​ 
  • 労働保険（ほとんどの従業員に義務付けられています）​​ 
  • 国民健康保険（NHI）​​ 
  • 労働年金制度​​ 
  • 雇用保険（対象となる従業員向け）​​ 
• Draft compliant employment contracts for all employees.​​ 
• 従業員が30以上いる場合は、会社の就業規則を地元の労働当局に提出して承認を得てください。​​ 
• 税務署に源泉徴収制度代理人として登録し、源泉徴収された税金を毎月納付します。​​ 
• ご自身の業種に必要な営業許可証や免許を取得してください。​​ 

Setting up a Taiwan subsidiary can take weeks or months. Use G-P EOR to hire full-time employees in Taiwan without setting up your own entity. Build your team in Taiwan at a lower cost, with peace of mind that you’re doing so compliantly.​​ 

台湾で人材を採用するための手順​​ 

The hiring process in Taiwan is similar to the one you’re likely familiar with in your own country. Even though there are some extra legal details, the main goal is still to find a talented employee who is a good fit for your business. The hiring process follows five basic steps: advertising the job, evaluating applications, interviewing candidates, sending job offers, and onboarding new employees.​​ 

1. Advertising job vacancies​​ 

Clearly define the role, responsibilities, qualifications, and compensation package. Make sure the job description complies with Taiwan’s anti-discrimination laws. Don’t mention gender, age, marital status, or other protected personal characteristics unless legally justified. You must specify the salary range for any job with a regular monthly salary below NT 40,000. Vague terms like “negotiable” are prohibited for these positions.​​ 

104 Job Bank and 1111 Job Bank are popular job sites in Taiwan. For certain positions, you’ll need to notify the local public employment service office.​​ 

2. Evaluating applications​​ 

応募書類を収集し、履歴書を審査する。候補者の資格、経験、そして職務への適性に基づいて選考を行う。​​ 

3. Interviewing candidates​​ 

Interview candidates who made it onto your shortlist. You can conduct these interviews in person or virtually. Use structured, nondiscriminatory interview questions. Gia can help you create questions that follow anti-discrimination laws in Taiwan, so you can find the best match for the role while complying with local regulations.​​ 

For some roles, background checks or reference checks can be performed with the candidate's consent.​​ 

4。求人オファーを出す​​ 

Contact your chosen candidate to offer them a position with your company. Prepare a compliant employment contract in Mandarin (and English if needed for international hires). Both parties must sign the contract before the employment start date.​​ 

5. Onboarding new employees​​ 

Now, you can onboard new employees. Enroll the new employee in any required labor insurance, national health insurance (NHI), labor pension, and employment insurance on or before their first day of work.​​ 

給与計算、ITアクセス、および必要な機器の設定を行います。雇用契約書、個人データ、および必要な登録書類のコピーを保管してください。​​ 

If you’re working with G-P EOR, you won’t need to worry about the administrative burden of onboarding. We’ll streamline the process, so you can focus on training your new team member and integrating them into your company culture.​​ 

台湾で請負業者を雇う​​ 

Working with independent contractors in Taiwan can be a cost-effective way to test the market and build a presence without the commitment of full-time employees. Contractors will be ready to start working quickly with their own equipment and established work processes. And like all other employees based in Taiwan, they'll understand local consumer behavior, rules, and business practices.​​ 

請負業者を雇うことで、雇用の複雑さやコストを避けつつ、ビジネスのニーズに応じて労働力を簡単に調整できます。​​ 

Before you enter into an agreement with an independent contractor in Taiwan, consider the following:​​ 

1 。従業員と独立請負業者​​ 

It’s important to understand the difference between employees and independent contractors. In Taiwan, employers hire employees to do work and, in return, pay them a regular salary and benefits. Independent contractors provide services. Unlike employees, contractors set their schedules, use their own equipment, and work on specific projects rather than having an ongoing role.​​ 

2 。誤分類に対する罰則​​ 

Classifying someone as a contractor when they’re not can lead to severe penalties. If misclassification occurs, you’ll:​​ 

• Face fines for violations of the Labor Standards Act (LSA).​​ 
• Need to back pay all statutory entitlements, including unpaid wages, overtime, and holiday pay.​​ 
• Need to back pay social insurance contributions (labor insurance, national health insurance, labor pension) with interest and possible late fees.​​ 

3。請負人への支払い方法​​ 

G-P Contractorは、国際的請負業者の採用や支払いの面倒で時間のかかるプロセスを省きます。契約を作成・発行し、契約者に支払いを数回クリックするだけで、法令遵守のプロセスを確実に確保できます。​​ 

G-Pを利用して台湾で従業員や契約社員を雇用しましょう​​ 

 

Our Global Employment Platform and its AI-powered products, EOR, Contractor, and Gia, support companies as they build and manage global teams.​​ 

G-P は10年以上の経験を持つ グローバル雇用のリーダーとして認められ ています。最大の人事、人事部、法務、コンプライアンスの専門家チームを擁し、グローバルな独自の知識ベースを持っています。​​ 

Make your expansion to Taiwan easier with G-P. Contact us or book a demo today.​​ 

よくある質問​​