Taiwan labor laws for foreign workers

The Taiwan Labor Standards Law (TLSL) allows migrant workers to transfer to another employer legally through government matching system. However, an amendment of the law now limits to two, from four, opportunities of overseas Filipino workers (OFWs) to select employers. If a worker is unable to transfer, the Council of Labor Affairs orders repatriation of OFW within two weeks. The following are the general terms and working conditions of OFWs in Taiwan: Factory and/or construction workers - Work 8 hours/day, not exceeding 84 hours/2 weeks; - Overtime pay for extra working hours computed according to TLSL; - Covered by labor insurance and health insurances; - Entitled to vacation leave of 7 days upon completion of 1st year, and 7 days if extended to 2nd year, and additional 7 days if extended to 3rd year; - Monthly minimum wage of NT$15, 460 (PhP 21, 272); food and accommodation are negotiable between employer and employee at amount ranging from NT$ 4, 000 per month effective November 9, 2001; - Subject to 20 percent income tax (if less than 183 days stay) or between 6 percent to 10 percent (if more than 183 days stay); taxable income includes payment for OT beyond 24 hours for females, and 48 hours for males. Household workers (caretakers/domestic helpers) - Workers in designated residence of employer as provided in employment contract; - Employers are not allowed to make requests or demands not related to worker’s job; - Worker is entitled to one day rest for every 7 days; 7 days vacation leave upon completion of 1st year of contact, and if extended to 2nd year, additional 7 days after 2nd year; entitled to sick benefits of not more than 30 days with half pay; - Not covered by TLSL and labor insurance; - Monthly minimum wage of NT$15, 840 (PhP21,795) with free food and accommodation; - Subject to income tax of either 20 percent (if less than 183 days stay) or 6 percent (if more than 183 days stay during first year; generally tax-exempt on 2nd year if staying in Taiwan throughout the year. Source: Be a Smarter Pinoy Abroad, Smart Pinoy Publishing, 2006