Employer of Record in Taiwan: 15 Providers Compared (2026)

Employing someone in Taiwan: key facts

Taiwan has one national minimum wage and four employer-paid contributions (labor and employment insurance, occupational accident insurance, labor pension, National Health Insurance), each with its own cap.

Minimum wage

• The proposal was agreed by the Minimum Wage Deliberation Committee on 2026-09-24 and awaits Cabinet approval.
• Since 2025 the Ministry of Labor calls the monthly figure the “minimum wage”; it was the “basic wage” before.

Employer contributions

The employer pays these on top of gross salary, at 2026 rates, for a Taiwanese national in an IT or office role.

Sources: NHIA 2026 premium table, Bureau of Labor Insurance 2026 share table, Labor Pension Act Art. 14, wage arrears levy rules, checked 2026-10-27.

• The occupational accident rate varies by industry and, for employers with 50 or more insured staff, by experience rating; the IT rate comes from a legal-database copy of the Ministry’s 2025 rate table, not the Ministry site.
• Not included: the 2.11% National Health Insurance supplementary premium on bonuses and some other payments, sick-pay top-ups, leave accruals and severance.
• Employment insurance does not apply to foreign nationals per the table. From 2026-01-01, employers must also contribute at least 6% of insured salary to the pension account of foreign professionals in professional or technical work, and employment-insurance coverage is extended (EY, checked 2026-10-27). The cost examples below assume a Taiwanese national.

Working hours and overtime

• 8 hours a day and 40 hours a week; 30-minute break after 4 continuous hours; 2 days off in every 7 (one regular day off, one rest day).
• Regular plus overtime hours may not exceed 12 a day. Overtime is capped at 46 hours a month, or 54 a month and 138 over 3 months with union or labor-management conference consent.
• Weekday overtime: the first 2 hours at least 1 1/3x the hourly wage, hours 3 and 4 at 1 2/3x. Rest-day work follows the same two steps.
• Work on a national holiday, with the worker’s consent: double pay. The worker may choose compensatory leave instead of overtime pay with the employer’s consent; unused leave is paid out.
• The Act applies only to industries designated under Art. 3. We did not check whether an EOR’s IT or office roles fall under a designated industry, and managers and some professionals can agree different arrangements with approval from the local authority.

Source: Labor Standards Act, Art. 30, 32, 32-1, 35, 36, 24 and 39, checked 2026-10-27.

Annual leave and public holidays

Source: Labor Standards Act, Art. 38, checked 2026-10-27. Unused days are paid out at year end or on termination; the employer must remind staff to arrange the leave.

• 16 national holidays a year, including Labor Day, after the Commemorative and Festival Days Act amendment of 2025-05-09.
• The days added are Confucius Birthday/Teachers’ Day (28 September), Taiwan Retrocession Day and Kinmen Guningtou Victory Day (25 October) and Constitution Day (25 December).
• A holiday that falls on a regular day off or rest day must be made up on another working day.

Source: mol.gov.tw, checked 2026-10-27.

Notice and severance

• Dismissal is allowed only on the grounds in Art. 11 (business closure or transfer, operating loss or contraction, force majeure over one month, change of business nature with no reassignment, clear inability to perform) or Art. 12 (misconduct).
• Notice for Art. 11 dismissals: 10 days (3 months to under 1 year of service), 20 days (1 to under 3 years), 30 days (3 years or more). Pay in lieu is allowed. The worker may take up to 2 working days a week of paid leave to look for a job.
• No notice for Art. 12 summary dismissal, which must be done within 30 days of learning of the cause.
• Severance is due on Art. 11, 13, 14 and 20 terminations, not on Art. 12 misconduct dismissal or resignation without cause, and is paid within 30 days.
• New pension system: 1/2 month of average wage per full year of service, pro rata for part years, maximum 6 months. Old system: 1 month per year of service, pro rata.

Sources: Labor Standards Act Art. 11, 12, 16, 17; Labor Pension Act Art. 12, checked 2026-10-27.

13th salary and bonuses

• Not mandatory: no provision of the Labor Standards Act requires a 13th-month or year-end payment.
• Any bonus is by contract or work rules (law.moj.gov.tw, checked 2026-10-27).

Mandatory benefits

• Insurance and pension — see employer contributions above.
• Sick leave — ordinary sick leave up to 30 days a year at 50% of pay; the Labor Insurance sickness allowance counts toward it and the employer tops up the difference.
• Personal leave — 14 days a year, unpaid.
• Maternity leave — 8 weeks: full pay with 6 or more months of service, half pay below that.
• No statutory private health insurance.

Sources: Regulations of Leave-Taking by Workers, Labor Standards Act Art. 50, checked 2026-10-27.

Work permits

• Employing a foreign worker requires an employment permit issued to the employer. Exemptions include foreigners married to ROC nationals with a registered residence.
• Specialized or technical foreign workers need qualifying degree or experience criteria and a monthly salary of at least NT$47,971 per an undated Ministry of Labor English page; one secondary guide mentions NT$48,000 for 2026, so the current threshold is not confirmed (english.mol.gov.tw).
• Whether an EOR can hold the permit for a worker who serves a foreign client, and whether the employer must be a Taiwan-registered entity, is not covered by any primary source we found.

Source: Employment Service Act, checked 2026-10-27.

Currency and payroll

• New Taiwan dollar (NT$). On 2026-10-27, NT$32.525 per USD at 10 a.m. on the Taipei Foreign Exchange (Focus Taiwan).
• Wages are paid in full, directly to the worker, in statutory currency (Art. 22).
• Wages must be paid regularly at least twice a month unless the contract provides otherwise or wages are paid monthly in advance; the pay-day deadline was not found in the English text. The employer keeps a payroll roster for at least 5 years (Art. 23).

Source: Labor Standards Act, checked 2026-10-27.

Is Employer of Record legal in Taiwan?

Grey area. We found no Taiwan statute or licensing rule that bans or specifically regulates employers of record, and no Ministry of Labor or law-firm statement on EORs. The legal position rests on analogy to the dispatch rules. The rules below are quoted from the statute; whether they apply to an EOR is our inference, not a source statement.

• Labor dispatch definitions. The Labor Standards Act defines a dispatching entity, a dispatch-requiring entity (the one that actually supervises the worker) and a dispatched worker. Under Art. 9 the contract between a dispatching entity and the worker must be non-fixed-term. These provisions were added in 2019. No source we found says whether an EOR is a “dispatching entity” (law.moj.gov.tw, checked 2026-10-27).
• No pre-interview. Under Art. 17-1 the dispatch-requiring entity may not interview or appoint a specific worker before the dispatching entity and the worker sign a labor contract. If it does and takes the worker’s services, the worker has 90 days to declare in writing that they want a contract with it; if negotiation fails, the contract arises by operation of law after 10 days on the conditions the worker actually had.
• Wages and accidents. Under Art. 22-1 and 63-1, if a dispatching entity is fined for owing wages the worker may demand payment from the dispatch-requiring entity within 30 days, which may claim reimbursement; the two are jointly liable for occupational-accident compensation.
• Foreign company presence. Company Act Art. 371: a foreign company without a registered branch may not conduct business in Taiwan in a foreign company’s name; breach carries up to 1 year of imprisonment and a fine of up to NT$150,000 (law.moj.gov.tw, checked 2026-10-27). Whether one remote employee amounts to conducting business was not addressed by any source we found.
• Placement permit. Private employment services institutions need an operation permit under the Employment Service Act. The Act text we read does not describe an EOR that employs the worker itself as needing one, but the Ministry’s view on EORs was not checked (law.moj.gov.tw, checked 2026-10-27).

Risks that stay with the client, each an inference from the dispatch text:

• Deemed direct employment. If you interview or appoint the worker before the EOR signs the labor contract, or the arrangement is treated as dispatch, the worker can claim a contract with you on the conditions they worked under. See co-employment and contractor misclassification.
• Wage and accident exposure. If the EOR entity fails to pay wages, you can be required to pay within 30 days and are jointly liable for occupational-accident compensation, recoverable from the EOR only by contract.
• Taxable presence. Whether an employee in Taiwan creates a permanent establishment and corporate income tax exposure for you was not analysed. See permanent establishment.

Who actually employs your hire in Taiwan

Vendors rarely say which legal entity employs your hire in Taiwan. We took each vendor’s Taiwan page and searched the Taiwan GCIS company registry (data.gcis.nat.gov.tw). The registry is searched by Chinese company name or number, not by English name, so only entities whose number or Chinese name is known can be matched. The Taiwan entity named on Remote’s list was matched by number; for the other vendors, an entry not found by name is a limit of a name search, not a finding of non-compliance.

Thirteen of the 15 don’t say whether a Taiwan entity of their own employs your hire, and Rivermate says it works through partners without naming one. That entity is the one that must enrol your hire in labor insurance, pension and health insurance, and that is liable if wages go unpaid, so its name matters. Ask before signing: “Which Taiwan legal entity will employ my hire, is it yours or a partner’s, and who holds the work permit if one is needed?”

How to choose an EOR in Taiwan

Want the strongest entity evidence? Remote is the only provider in our table with a registry record: its own list and the GCIS registry agree on the entity, number and address. Rivermate says it works through local partners, so the question there is who the partner is and what contract sits between you.

Is the hire a foreign national? The Employment Service Act issues the permit to the employer, and no primary source we found confirms an EOR can hold it. Remote People says an EOR in Taiwan can sponsor the work permit and Alien Resident Certificate, and Rivermate’s guide puts a foreign worker’s permit at 1–3 months; both are vendor statements. Get the provider’s position in writing, or plan on your own Taiwan entity as the employer. Oyster and Playroll put their own entity setup at 2–4 and 2–3 months.

Have you already picked the person? Art. 17-1 bars a client from interviewing or appointing a specific worker before the dispatching entity signs the contract. It is written for labor dispatch, and its application to an EOR is an inference, but it is a reason to ask the provider how it sequences hiring before you talk to a candidate.

Price against completeness? Four vendors publish a Taiwan price: Skuad ($379/month, struck-through $429, with commitment wording that is ambiguous), Deel, G-P and Remote (each from $599). The rest show global list prices from $199 to $699 per month, or none. Onboarding times are vendor claims: Deel as little as 5 days, Playroll 1–5 days, Oyster a compliant contract in 48 hours, Remote People and Safeguard Global one to two weeks.

What it costs to employ someone in Taiwan through an EOR

The EOR is the Taiwan employer, so the statutory cost is four capped contributions plus a small levy. Both examples assume a Taiwanese national in an IT or office role, 12 equal monthly payments, no bonus, 2026 rates and an EOR with a large payroll (no size-based relief). NT$150,000 a month is used for the lower salary because it is the top labor-pension grade, which makes the pension contribution exact.

Source: BLI and NHIA 2026 tables, Labor Pension Act, checked 2026-10-27. FX for the USD figures: 1 USD = NT$32.525, Taipei Foreign Exchange, 10 a.m. on 2026-10-27 (Focus Taiwan).

The employer’s labor and employment insurance is the one component with a sourced history. At the NT$45,800 cap it rose from NT$44,243 a year in 2022 to NT$46,166 in 2023 and NT$48,090 in 2025 as the total premium rate went from 11.5% to 12% to 12.5%. The chart shows 48,090 for 2026 because it does not round per month; the cost table above shows 48,096.

Not in the totals:

• Health insurance supplementary premium. 2.11% on bonuses and some other payments, paid by the employer; the trigger is described inconsistently by secondary sources, so we did not apply it.
• Sick-pay top-ups, leave accruals and severance. Severance under the new pension system accrues at 1/2 month of average wage per year of service, up to 6 months.
• Experience rating. Employers with 50 or more insured staff can have the occupational accident rate adjusted; we did not calculate the adjustment for an EOR.

The EOR’s own fee is on top. Where a Taiwan price is published it runs from $379/month (Skuad, struck-through $429) to from $599 (Remote, Deel, G-P). Other vendors publish only global list prices, from $199/month (RemoFirst) to $699/month (Oyster), and Safeguard Global, Rippling and Atlas HXM publish no price of their own; Atlas’s page cites a typical market range of $300–600/month.

Hidden costs. No vendor publishes a Taiwan setup fee, deposit, minimum term or termination fee, apart from Skuad, whose page mentions a 12-month commitment for a $329/month tariff in wording that is ambiguous. Where the field is blank, treat it as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. A freelancer resident in Taiwan serving a foreign client typically reports the fees as personal income in the annual return, with no company registration, under the same 5% to 40% progressive scale as salary (law.moj.gov.tw, checked 2026-10-27). Contributions for a freelancer without an employer were not retrieved. See how to hire contractors in Taiwan and how to pay them; for the misclassification risk, see contractor misclassification.
• Your own Taiwan company. The Company Act bars a foreign company without a registered branch from conducting business in Taiwan (law.moj.gov.tw, checked 2026-10-27). A branch or subsidiary is also the route if the hire is a foreign national who needs an employment permit, since the permit goes to the employer. Vendor guides put entity setup at 2–3 months (Playroll) or 2–4 months (Oyster); those are vendor statements.
• A PEO. Not covered by our Taiwan data; see the PEO glossary entry and EOR vs PEO.

What changed in 2026

• 2026-01-01 — Minimum wage rises to NT$29,500/month and NT$196/hour from NT$28,590 and NT$190 (+3.18%). The labor insurance, employment, occupational accident and pension grade tables were amended so the lowest grade is NT$29,500 (Bloomberg Law, checked 2026-10-27).
• 2026-01-01 — Amendments to the Act for the Recruitment and Employment of Foreign Professionals: employers must contribute at least 6% of insured salary to the pension account of foreign professionals in professional or technical work, and employment-insurance coverage is extended; existing employees could opt to stay on the old scheme by written declaration by 2026-06-30 (EY, checked 2026-10-27). We saw this through an EY summary, not the Act.
• 2026-01-01 — Individual income tax adjustment for 2026 income, filed in May 2027: personal exemption NT$101,000, standard deduction NT$136,000 for a single filer, salary special deduction NT$227,000; top rate 40%. No change to withholding in 2026 pay (mof.gov.tw, checked 2026-10-27). The bracket table comes from press reports, not the Ministry of Finance attachment.
• 2025-11-11 — Amended Personal Data Protection Act promulgated: creates an independent Personal Data Protection Commission and adds data-incident notification duties. The effective date is set by the Executive Yuan and was not announced in sources dated up to March 2026 (K&L Gates, checked 2026-10-27).
• 2025-12-19 — Occupational Safety and Health Act amendments promulgated (25 articles amended, 6 added); we did not read the content or effective date (english.mol.gov.tw, checked 2026-10-27).
• Proposal, not law (2026-09-24) — The Minimum Wage Deliberation Committee agreed to raise the minimum wage to NT$30,900/month and NT$205/hour from 2027-01-01, pending Cabinet approval (Focus Taiwan, checked 2026-10-27).
• Not confirmed (2027-01-01) — The labor insurance ordinary accident rate rises by statute 0.5 point every two years towards a 13% cap: 12% from 2023, 12.5% from 2025. A 13% step in 2027 is our inference from that schedule plus a headline; no Ministry announcement was found (mol.gov.tw, checked 2026-10-27).

Numbers vendors haven’t updated

• Minimum wage. Deel’s Taiwan page shows TWD 26,400, the 2023 rate; Rippling’s shows NT$28,590, the 2025 rate; Pebl’s page carries figures dated 1 January 2021. The 2026 rate is NT$29,500 (Deel, Rippling, Pebl, checked 2026-10-27).
• Public holidays. G-P’s Taiwan page lists 12 official holidays and RemoFirst’s guide 15; the Ministry of Labor lists 16 since the 2025 amendment (G-P, RemoFirst, mol.gov.tw, checked 2026-10-27).
• Employer cost. Deel’s page estimates employer cost at 22.58% of salary and RemotePass at 22.5%; Remote People gives about 19.7–20.5% and Playroll about 17–20%. Our statutory-only figures are 13.58% and 9.75% at the two example salaries. We don’t know what the vendors’ estimates include.

How we built this page

The data was collected and checked on 2026-10-27 from Taiwan government sources (the Ministry of Labor, law.moj.gov.tw, the Ministry of Finance, the Bureau of Labor Insurance and National Health Insurance tables) and vendor pages. Remote’s Taiwan entity was matched in the GCIS company registry by number; for the other vendors we had no Chinese entity name to search, so the remaining entity information is vendor statements. Vendors with a registry-backed own entity come first, then those that work through partners, then those that don’t disclose one, ordered by Taiwan price and completeness of data. Providers whose Taiwan service we could not confirm are not compared: Papaya Global (a country-reference page only), Native Teams, Rise, Kleos, Remozo and Borderless AI. Boundless lists Taiwan under “Get Notified / Contact us” rather than among launched countries, and Justworks’ EOR country list does not include Taiwan. Nobody pays for placement on this page.