Act for the Recruitment and Employment of Foreign Professionals Article 25
Foreign professionals, foreign specialist professionals, and foreign senior professionals who are employed to engage in work in the State and have been approved for permanent residency by the NIA shall, except as otherwise provided in this Act, be subject to the Employment Insurance Act.Where a person referred to in the preceding paragraph is approved for permanent residency by the NIA after commencing employment, their employer shall declare their participation in employment insurance as of the date on which permanent residency is approved.Where a person referred to in paragraph 1 obtained permanent residency prior to the enforcement of the amendment to this Act dated August 29, 2025, and remains employed, their employer shall declare their participation in employment insurance as of the date the amendment to this Act comes into force.For those declared as participants in employment insurance in accordance with the preceding two paragraphs, the insurance coverage shall take effect from the date on which the declaration is required to be made by their employer. However, if the employer fails to make the declaration on the required date, then, in addition to the penalty prescribed in Article 38 of the Employment Insurance Act, the insurance coverage shall take effect from the day following the date of declaration.A person who has participated in employment insurance in accordance with the preceding four paragraphs may, during a period of receiving unemployment benefits or a vocational training living allowance, claim additional benefits or allowance in accordance with paragraph 1 of Article 19-1 of the Employment Insurance Act, provided that they have dependents in the State as defined in paragraph 2 of the same Article.A person who has participated in employment insurance in accordance with paragraphs 1 to 4 and whose permanent residency has been withdrawn or revoked by the NIA shall lose their entitlement to related employment insurance benefits. However, this restriction shall not apply if the permanent residence permit is withdrawn or revoked as a result of restoration, acquisition, or concurrent possession of the nationality of the State.The preceding six paragraphs do not apply to those referred to in paragraph 1 who, prior to the enforcement of the amendment to this Act dated August 29, 2025, were already subject to the Employment Insurance Act.
中文原文 外國專業人才延攬及僱用法第25條
外國專業人才、外國特定專業人才及外國高級專業人才受僱在我國從事工作,並經內政部移民署許可永久居留者,除本法另有規定外,適用就業保險法之規定。
前項人員於受僱後,始經內政部移民署許可永久居留者,其雇主應於許可永久居留之日為其申報參加就業保險。
第一項人員於本法中華民國一百十四年八月二十九日修正之條文施行前已取得永久居留許可且於修正施行時仍繼續受僱者,其雇主應於修正施行之當日為其申報參加就業保險。
依前二項規定申報參加就業保險者,其保險效力之開始,均自雇主應為申報之當日起算;雇主非於應為申報之當日為其申報參加就業保險者,除依就業保險法第三十八條規定處罰外,其保險效力之開始,均自申報之翌日起算。
已依前四項規定參加就業保險者,於請領失業給付或職業訓練生活津貼期間,在我國境內有符合就業保險法第十九條之一第二項規定之受扶養眷屬者,得依該條第一項規定加給給付或津貼。
已依第一項至第四項規定參加就業保險,而經內政部移民署撤銷或廢止其永久居留許可者,喪失領受就業保險相關給付之權利。
但因回復我國國籍、取得我國國籍或兼具我國國籍而遭撤銷或廢止永久居留許可者,不在此限。
第一項人員於本法中華民國一百十四年八月二十九日修正之條文施行前已適用就業保險法者,不適用前六項規定。
前項人員於受僱後,始經內政部移民署許可永久居留者,其雇主應於許可永久居留之日為其申報參加就業保險。
第一項人員於本法中華民國一百十四年八月二十九日修正之條文施行前已取得永久居留許可且於修正施行時仍繼續受僱者,其雇主應於修正施行之當日為其申報參加就業保險。
依前二項規定申報參加就業保險者,其保險效力之開始,均自雇主應為申報之當日起算;雇主非於應為申報之當日為其申報參加就業保險者,除依就業保險法第三十八條規定處罰外,其保險效力之開始,均自申報之翌日起算。
已依前四項規定參加就業保險者,於請領失業給付或職業訓練生活津貼期間,在我國境內有符合就業保險法第十九條之一第二項規定之受扶養眷屬者,得依該條第一項規定加給給付或津貼。
已依第一項至第四項規定參加就業保險,而經內政部移民署撤銷或廢止其永久居留許可者,喪失領受就業保險相關給付之權利。
但因回復我國國籍、取得我國國籍或兼具我國國籍而遭撤銷或廢止永久居留許可者,不在此限。
第一項人員於本法中華民國一百十四年八月二十九日修正之條文施行前已適用就業保險法者,不適用前六項規定。