Management and Approval Regulations for Hong Kong and Macao Residents with Overseas Compatriot Identity Article 5

When an employer employs workers mentioned in Article 2 to work in Taiwan, the employer doesn’t have to abide the first paragraph of Article 46, Article 47, Article 52, Article 53, Article 56 and the first paragraph of Article 74 of Employment Service Act, the employer is also exempt from paying Employment Security Fees as required by Article 55.