Regulations on the Permission and Administration of the Employment of Foreign Workers Article 71

When paying employment security fees prescribed in Paragraph 1, Article 55 of the Act, employers should calculate the amount to be paid in the current quarter based on the indus-try classification of the foreign workers, the number of workers and the amount of em-ployment security fees prescribed in Paragraph 2, Article 55 of the Act, from the day after the foreign workers arrive in the Republic of China or the day continued employment starts to the last day of the employment permit or the day before the permit is revoked.Employers should remit employment security fees to an employment security fund account created by the Central Competent Authority, by the 25th day of the second month of the next quarter. Employers are allowed to make early payment without interest.If the foreign worker is employed for less than a month, the employer will calculate his/her employment security fees based on actual number of days worked.If the employment security fees paid exceed the amount that should be paid, the employer can file an application with certified documents for a refund of the overpaid amount.