We have a local partner called Relay Telecom who will manage your compliance, payroll and tax in

Taiwan 1) WORK PERMIT APPLICATION Please be informed that it is required for the foreign
contractor to first have Taiwan work pre-approval from the Taiwan Council of Labor Affairs before
he can go to TECO (Taipei Economic & Cultural Office) to apply his Visa & before he can depart
for Taiwan. Several documents will have to be emailed and/or couriered to Relay office in Taiwan
for the contractors Work Permit application. A checklist of the requirements will be provided to the
contractor.
It is important to note that the contractors Educational Certificates & Work Experience
Certificates will have to be notarized and authenticated as required, depending on from which
country they were issued from. The following countries will require this procedure:
Nigeria, Afghanistan, Algeria, Cuba, Bengal, Bhutan, Iran, Iraq, Laos, Burma, Nepal, Sri Lanka,
Somalia, Syria, Pakistan, Philippines, Thailand, Vietnam, Malaysia, Cambodia, Indonesia
After receipt of all documents, Relay will proceed to apply the Work Permit, which will take about
23 weeks to obtain. When we receive the approved Work Permit from the Authorities, we will
courier the original document to the contractor so he can bring it to his nearest TECO & apply his
Visa.
2) ARC (ALIEN RESIDENT CERTIFICATE) APPLICATION Relay will also assist the contractor
to apply for ARC when he arrives in Taiwan.
3) VISA PROCEDURES & COSTS The contractor will have to check the Visa application
procedures, requirements & costs with his nearest TECO as document requirements & rates may
vary depending on country location. As the Contractor will be applying for this himself, all Visa
costs will have to be shouldered by the Contractor.
Relay will issue the contractor an Invitation Letter to Taiwan & other needed supporting
documents for him to bring to TECO for the Visa application.
4) WORK PERMIT & ARC APPLICATION COSTS Relay will in the applications, but all
expenses will have to be shouldered by the contractor. The packaged service charge for the Work
Permit & ARC application costs is US$ 300 + an approximate government fee of US$ 150 (exact
cost depends on a case-by-case basis). Relay will cover this charge initially, but will deduct the
amount from the Contractors first month salary as payment.
5) PERSONAL INCOME TAX No monthly withholding for income tax will be deducted from the
monthly salary. Instead, at the end of the Taiwan tax year or upon end of contract & departure
from Taiwan, the contractor will have to file his personal income tax with the Authorities. There are
2 options on how to do this:

File it using the services of an accountant for a current service charge of US$ 250.
File it by himself at the local Tax Office for minimal costs.

Please note the following taxation policies as Taiwan individual income tax is levied according to
the total physical days of stay of a foreigner in one calendar year (from January 1 to December
31):

If the Foreign Contractor stays in Taiwan for 90 days or less within the year = No tax
required for foreign salary payment.

If the Foreign Contractor stays in Taiwan for 183 days or less within the year = 20%
tax (based on declared salary) required.


If the Foreign Contractor stays in Taiwan for more than 183 days within the year =
Tax deductions and progressive tax rate (based on declared salary) can be applied.
Relay will be able to assist the contractor to file his personal income tax at a lower rate than the
actual salary. The exact percentage that Relay will file will be determined by our accountant
based mainly on the actual salary rate. However, if the contractor has worked in Taiwan before,
then we have no choice but to also base on his past tax declarations in order to avoid any
discrepancies.
In order for us to arrange the lowered salary declaration, the contractor will have to use 2 bank
accounts: one account for whatsoever the declared salary is per month and the rest of his salary
to a second bank account out of Taiwan.
6) BANKING CHARGES For the first bank account, Relay will shoulder the full Relay Side
banks remittance charges. The Contractor will shoulder the bank remittance charges from his
own bank, including any corresponding or inter-bank charges.
For the second bank account, the Contractor will shoulder Sixteen US Dollars (US$ 16.00) of the
Relay Side banks remittance charge, as well as the bank remittance charges from his own bank,
including any corresponding or inter-bank charges.
7) RELAY MANAGEMENT FEE Relay charges all Contractors a Management &
Representational Fee of US$ 10.00 per working day, based on the signed timesheet.
8) NSN DAY RATE Please note that NSN Taiwans day rate for all foreign contractors is an all
inclusive rate, meaning there will be no entitlements to night-shift or overtime allowance. Night
shift work may be compensated with next day off.
9) MEDICAL & HEALTH INSURANCE After arrival in Taiwan, Relay will apply for the
contractor a Private Company Medical Insurance Policy that will cover accidental death,
dismemberment and other work-related accidents. After staying in Taiwan for a continuous FOUR
(4) MONTHS straight without any physical exit, the contractor will then be qualified for enrollment
in the Taiwan government's National Health Insurance, which will cover almost all sickness incountry (although note that some minimal fees may still be charged to the patient by the doctors
or hospitals).
Note that the contractor will not be charged for both of these insurance packages.
10) WORKING TOOLS The contractor has to bring his own mobile phone and laptop / notebook
computer to Taiwan. Local SIM card, with a monthly allowance of Taiwan NT$ 1,300 for business
calls only, will be provided by Relay. Any personal calls or additional call expenses beyond Taiwan
NT$ 1,300 per month will have to be shouldered by the contractor.
11) AIRFARE Airfare to & from Taiwan will be shouldered by the Contractor.
12) TAIWAN LIVING EXPENSES Please refer to below:

Studio type apartment rental (located near NSN Taipei office area) = NT$ 20,000
(+/-) per month

1 Bedroom apartment rental (located near NSN Taipei office area) = NT$ 25,000
(+/-) per month

Basic food & transportation costs = NT$ 15,000 - NT$ 20,000 (+/-) per month
Best Regards,

Sahira Rahman
Recruitment Coordinator
Connect44 ))))
Mobile System Integration
Office DL +6 03 79603292
Mobile
+6 014 640 8464
sahira.rahman@connect44.com