The total number of foreign workers employers applied for and hired referred to in the previous Article must not exceed the ratio calculated by multiplying the number of employees estimated by the authority in charge of the target business by the allocation ratio in Addendum 6 of Article 25 and Article 25-1 added to the ratios detailed in Article 26.However, if the ratio of foreign workers for which the employer in the previous paragraph applies is lower than 40 percent, the ratio of foreign workers employed can be increased in accordance with the following regulations, but the total ratio must not exceed 40 percent:1. Subparagraph 1, Paragraph 1 of the previous Article: Additional employment security fees must be paid pursuant to Subparagraph 3, Paragraph 1, Article 26, increased by 5 percent.2. Subparagraph 2, Paragraph 1 of the previous Article: Additional employment security fees must be paid pursuant to Subparagraph 4, Paragraph 1, Article 26, increased by 10 percent.3. Paragraph 2 of the previous Article: Additional employment security fees must be paid pursuant to Subparagraph 3, Paragraph 1, Article 26, increased by 10 percent.Employers that meet the following conditions can increase the ratio of foreign workers they employ by 5 percent. However, the total ratio cannot exceed 45 percent:1. Employers that fall under the provisions of Subparagraph 2, Paragraph 1 of the previous Article.2. Employers who pay additional employment security fees pursuant to Subparagraph 4, Paragraph 1, Article 26, increasing the ratio of foreign workers employed by 10 percent.3. The labor insurance insurable salary and labor pension contribution salary for newly hired domestic workers is NT$38,200 or higher.When an employer calculates the total number of foreign workers on the basis of the ratios in the previous three paragraphs it should be done pursuant to the provisions of Addendum 6, Article 25.The total number of hired employees and employed foreign workers in previous four paragraphs and the previous paragraph is calculated based on the number of individuals with labor insurance on the same labor insurance certificate number at the factory owned by the employer. However, when a factory has been approved as having a specialized manufacturing process by the central competent authority in charge of the target business or a free trade port administration and has two operations or more, labor insurance certificate numbers shall be separate.Addendum 6 Allocation ratio number of employees and total number of foreign workers when foreign workers are employed to engage in work detailed in Article 25.pdf