Employment Service Act Article 55

(Ⅰ)Employers hiring foreign workers for work as defined in Subparagraphs 8 to 10 of Paragraph 1 of Article 46 must pay employment security fees into a specific account established by the Central Competent Authority. These fees support the promotion of national employment, enhancement of labor welfare, and management of foreign worker employment and administration.(Ⅱ)The Central Competent Authority, in consultation with relevant authorities, will determine the amount of employment security fees based on factors like national economic development, labor market supply and demand, and other relevant working conditions.(Ⅲ)Employers or care receivers qualifying as lowincome or lower-middle-income households (as defined in the Public Assistance Act) or those eligible for subsidies under the People with Disabilities Rights Protection Act or Senior Citizen Welfare Act are exempt from paying the employment security fees when hiring foreign workers for homecare services (Subparagraph 9 of Paragraph 1 of Article 46).(Ⅳ)Employers may be relieved from the obligation to pay employment security fees if the employed foreign worker in Paragraph 1 is no longer in contact or the employment has been terminated, provided the employer has reported this according to applicable rules and the employment permit has been annulled.(Ⅴ)Employers failing to pay the employment security fees within the designated time limit may receive a 30-day extension. After this period, a delay penalty is imposed at a rate of 0.3% per day on the outstanding fees, starting the day after the extension period until payment is made. The penalty shall not exceed 30% of the total outstanding fees.(Ⅵ) If the employer does not pay the delay penalty within 30 days from its commencement, the Central Competent Authority may enforce direct collection of the unpaid fees and penalties. Additionally, the employer's employment permit may be revoked, either in whole or in part.(Ⅶ)The Competent Authority is required to regularly publish information on the operation of the fund, including related meeting minutes, on their official websites.