[Employment Gold Card]
What is an Employment Gold Card? How is it different from the Employment PASS Card?
1. The Employment Gold Card is based on Article 8 of the Act for the Recruitment and Employment of Foreign Professionals. It is an open-end work permit issued to employment-seeking individuals whose qualifications are reviewed and designated by the central competent authorities as a Foreign Special Professional.
The term "foreign special professional" refers to a foreign professional who engages in professional work in Taiwan and holds special expertise in Science & Technology, Economy, Education, Culture, Arts, Sports, or other fields* as announced by the central competent authority. The “professional work” mentioned above refers to work set forth in Subparagraphs 1 to 6 of Paragraph 1, Article 46 of the Employment Services Act, or that requiring specialized knowledge or skills approved by the central competent authority in consultation with the Ministry of Education for teachers of non-academic classes in a short-term tutorial school registered in accordance with the Supplementary Education Act.
*In accordance with Article 8 of the Act for the Recruitment and Employment of Foreign Professionals, foreigners or Hong Kong/Macau residents, of whom are professionals that have applied to work in the country, must be certified by a competent authority of the central government to be working in one of the following eight fields of profession: (National Development Council serves as the competent authority of the central government in charge of setting the standards for the eight fields of profession) (1) Field of Technology (Ministry of Science and Technology) (2) Field of Economics (Ministry of Economic Affairs) (3) Field of Education (Ministry of Education) (4) Field of Culture and Arts (Ministry of Culture) (5) Field of Sports (Ministry of Education) (6) Field of Finance (Financial Supervisory Commission) (7) Field of Law (Ministry of Justice) (8) Field of Architectural Design (Ministry of Interior)
The card is a combination comprised of 1) a resident visa issued by the Ministry of Foreign Affairs, 2) a work permit issued by the Ministry of Labor and 3) an Alien Resident Certificate (ARC) and 4) a re-entry permit both issued by the National Immigration Agency (NIA).
2. Although the Employment PASS Card is also a four-in-one certificate (resident visa, employment permit, ARC, and re-entry permit), qualified applicants are defined as those being white-collar foreign workers only (Subparagraph 1 to 6, Paragraph 1, Article 46 of the Employment Service Act).
What are the benefits of the Employment Gold Card?
A: Employment Gold Card holders may enjoy the following benefits.
1. The 4-in-1 Gold card is a 1-3 year Open work permit that also includes a resident visa, ARC and re-entry permit. With this card, employment-seeking foreign individuals may work for any employer in Taiwan before the expiry date.
2. Income tax benefits in terms of income tax deduction and exemption, according to Article 9 of the Act for the Recruitment and Employment of Foreign Professionals.
3. The maximum duration of stay of visiting lineal ascendants of the card holder is expanded to 1 year. According to Article 13 of the Act for the Recruitment and Employment of Foreign Professionals, lineal ascendants of a card holder may apply for a multiple-entry visitor visa valid for one year, in which they may stay up to six months per entry. The application should be made to the Ministry of Foreign Affairs or one of its overseas missions. The visa may be extended upon expiration for a 1-year-maximum duration of stay each extension.
4. A spouse and children (under the age of 20) of the Employment Gold Card holders are eligible for residence in Taiwan.
5. The six-month waiting period for national health insurance eligibility has been waived under these new regulations. For Employment Gold Card holders, their spouse, children (under the age of 20) or disabled adult children (age 20 and above) with ARC cards should be eligible to participate in the national health insurance without undergoing a six-month waiting period.
Who is eligible for the Tax Incentives for Foreign Special Professionals?
A: A foreign special professional, who has been recognized to wield special expertise announced by the central competent authority, has obtained the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education, or has obtained the Employment Gold Card issued by the National Immigration Agency, Ministry of the Interior and has met all of the following requirements is eligible to apply for the tax incentives:
1. Those who have been approved to work in Taiwan for the first time.
2. Those who have engaged in professional works related to the recognized special expertise in Taiwan.
3. During the last 5 years prior to the day of his/her employment engaged in the professional work or the day of obtaining his/her Employment Gold Card, he/she did not have household registration in Taiwan and was not an resident individual of the R.O.C. in accordance with the Income Tax Act.
How to apply for an Employment Gold Card?
A3：You may apply online through Foreign Professionals Online Application Platform (Apply Employment Gold Card) via: https://coa.immigration.gov.tw/coa-frontend/four-in-one/entry/)