Review Standards and Employment Qualifications for Foreign Workers Engaged in Work Specified in Subparagraphs 8 to 10, Paragraph 1, Article 46 of the Employment Service Act Article 50

The ratio of the foreign workers applied for in the initial recruitment to the total number of foreign workers employed detailed in the previous Article can be increased if the following additional monthly employment security fees per person are paid:1. If the ratio is increased by 5 percent, the employer is required to pay an extra NT$3,000 employment security fee for each foreign worker per month.2. If the ratio is increased by 5 percent to 10 percent, the employer is required to pay an extra NT$5,000 employment security fee for each foreign worker per month.3. If the ratio is increased by 10 percent to 15 percent, the employer is required to pay an extra NT$7,000 employment security fee for each foreign worker per month.The increased ratio referred to in the preceding paragraph, combined with the allocation ratio in the previous Article, shall not exceed 40% of the employer’s average number of employees in the year prior to the two months preceding the month of application.If an employer increases the ratio of foreign workers brought into the Republic of China in accordance with the first paragraph, the amount of additional employment security fees to be paid cannot be changed.
中文原文 外國人從事就業服務法第四十六條第一項第八款至第十一款工作資格及審查標準第50條
雇主依前條申請初次招募人數及所聘僱外國人總人數之比率,於符合下列各款額外繳納每人每月就業安定費之情形,得提高聘僱外國人比率:
一、繳納就業安定費新臺幣三千元,提高比率至百分之五。
二、繳納就業安定費新臺幣五千元,提高比率超過百分之五至百分之十。
三、繳納就業安定費新臺幣七千元,提高比率超過百分之十至百分之十五。
依前項提高之比率,與前條核配比率合計不得超過雇主申請當月前二個月之前一年僱用員工平均人數之百分之四十。
雇主依第一項各款提高比率引進外國人後,不得變更應額外繳納就業安定費之數額。

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