Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified Under Subparagraph 1 to 6 of Paragraph 1 of Article 46 of the Employment Service Act Article 39

The employer who is to hire a foreigner specified in the preceding Article shall meet one of the following requirements:1. Established for less than one (1) year, and its paid-up capital or working capital in Taiwan has reached five hundred thousand (500,000) New Taiwan Dollars and above, or average turnover, actual import and export revenue, or commission has reached three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States Dollars and above, or two hundred thousand (200,000) United States dollars and above, respectively.2. Established for more than one (1) year, and its average turnover, actual import and export revenue, or commission in the most recent year or for the past three (3) years has reached no less than three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States dollars, or two hundred thousand (200,000) United States dollars, respectively.3. Whereas the employer is a representative office of a foreign company, whose establishment has been approved by the authority concerned at the central government level, with actual performance records in Taiwan, provided that no such performance records are needed, if it has been established for less than one year.4. The employer has made substantial contribution to the domestic economic development. Alternatively, he, she, or it has a special circumstance that is treated as a special case by the central competent authority after consultation with the authority concerned at the central government level.
中文原文 外國人從事就業服務法第四十六條第一項第一款至第六款工作資格及審查標準第39條
前條外國人之雇主,應具備下列條件之一:
一、公司設立未滿一年者,實收資本額或在臺營運資金達新臺幣五十萬元以上、營業額達新臺幣三百萬元以上、進出口實績總額達美金五十萬元以上或代理佣金達美金二十萬元以上。
二、公司設立一年以上者,最近一年或前三年在臺平均營業額達新臺幣三百萬元以上、平均進出口實績總額達美金五十萬元以上或平均代理佣金達美金二十萬元以上。
三、經中央目的事業主管機關許可設立之外國公司代表人辦事處,且在臺有工作實績者。
但設立未滿一年者,免工作實績。
四、對國內經濟發展有實質貢獻,或因情況特殊,經中央主管機關會商中央目的事業主管機關專案認定。

English translation for reference only; the Chinese text prevails. Not legal advice.