Taiwan September 21, 2026

Side Jobs on a Taiwan ARC 2026: Second Employers, Foreign Technical Personnel Status, and the Penalties for Illegal Work and Overstaying

Po-Chang Yu (Raymond Yu) Chief Lawyer / Founder and CEO of Louis Group

Key Takeaways

Does possession of an Alien Resident Certificate (ARC) in Taiwan entitle the holder to engage in part-time employment or work for another employer? Holding an Alien Resident Certificate (ARC) does not in itself confer the right to work in Taiwan.
What requirements must be satisfied in order to change employers or transition to the foreign technical personnel category under the program taking effect in 2026? As a rule, ordinary migrant workers may not freely change employers during the term of employment.
What penalties or legal consequences may apply in Taiwan if a person takes on unauthorized additional work, changes employers without authorization, or works at a location other than the one permitted? If a Vietnamese worker holding an Alien Resident Certificate (ARC) works for another employer on rest days or after working hours and is caught by the Taiwanese authorities, the worker's employment permit will be revoked by the Ministry of Labor, an administrative fine will be imposed, and, under Article 74 of the Employment Service Act, the worker may not work in Taiwan again.
What legal consequences may a worker face for remaining in Taiwan without authorization following the termination of their employment contract? Termination of the contract does not immediately amount to an overstay.

The questions in this article were raised by Vietnamese officials in Taiwan and leaders of the Vietnamese community at the Seminar on Legal Issues Facing Vietnamese in Taiwan , held on 17 September 2026 at the Vietnam Economic and Cultural Office in Taipei. The answers were prepared by the Taiwanese lawyers of Louis Group on the basis of the law currently in force in Taiwan, and are provided in Chinese, English and Vietnamese.

Does an ARC let you work? A comparison by status

Residence status	May the person take a side job or work for another employer?	Main legal basis
Ordinary migrant workers (industrial workers, caregivers, etc.)	No. They may perform only the approved work for the employer named in the employment permit; a transfer of employer or change of job requires approval	Employment Service Act, Arts. 53 and 59
Foreign professionals (white-collar workers)	As a rule, the part-time employer must apply separately for a permit	Employment Service Act, Art. 53
International students	A work permit is required first; outside the winter and summer vacations, no more than 20 hours per week	Employment Service Act, Art. 50
Foreign spouses married to a national with household registration in Taiwan and granted residence	May work without a separate permit; after a divorce, re-confirm whether the residence permit still carries the right to work	Employment Service Act, Art. 48; Immigration Act, Art. 31
Permanent residents	As a rule, may apply for a work permit on their own	Employment Service Act, Art. 51
Certain foreign professionals and their family members	Exempt from the work permit requirement	Act for the Recruitment and Employment of Foreign Professionals, Art. 7

Frequently Asked Questions (FAQ)

Does possession of an Alien Resident Certificate (ARC) in Taiwan entitle the holder to engage in part-time employment or work for another employer?

Holding an Alien Resident Certificate (ARC) does not in itself confer the right to work in Taiwan. Whether a person may take a part-time job or work for another employer depends on the person's residence status and work permit.

Ordinary migrant workers may perform only the approved work for the employer named in their employment permit; they may not privately take additional jobs or work for other employers. A transfer to a new employer or a change of job must comply with Articles 53 and 59 of the Employment Service Act and be approved. Foreign professionals (white-collar workers) who wish to take a part-time job must, as a rule, have the part-time employer apply separately for a permit.

International students must first obtain a work permit and, outside the winter and summer vacations, may not work more than 20 hours per week (Article 50 of the Employment Service Act).

A foreign spouse who is married to a national with household registration in Taiwan and has been granted residence may work without a separate permit under Article 48 of the Employment Service Act. After a divorce, however, even if continued residence is approved under Article 31 of the Immigration Act, the person should re-confirm whether the residence permit carries the right to work without a separate permit.

Permanent residents may, as a rule, apply for a work permit on their own under Article 51 of the Employment Service Act. Certain foreign professionals and their family members are exempt from the permit requirement under Article 7 of the Act for the Recruitment and Employment of Foreign Professionals.

A migrant worker who works without a permit in breach of the above rules may be fined NT$30,000 to NT$150,000 under Article 68 of the Employment Service Act and may be ordered to leave Taiwan. Under the National Immigration Agency's directions on the prohibition of entry of foreign nationals, the worker is, as a rule, barred from entering Taiwan for three years counted from the day after departure.

What requirements must be satisfied in order to change employers or transition to the foreign technical personnel category under the program taking effect in 2026?

As a rule, ordinary migrant workers may not freely change employers during the term of employment. The basic concept is that a white-collar worker may have a new employer apply for a transfer, whereas a blue-collar migrant worker may not, as a rule, change employers on his or her own initiative. However, where the worker is objectively unable to continue providing labor or to receive remuneration, or is subjected to violence or sexual violence (for example, the employer or the care recipient dies or emigrates; the vessel is seized, sinks or is under repair so that work is impossible; the employer closes the plant or ceases business, or fails to pay wages and the worker terminates the labor contract; or the worker suffers sexual assault, sexual harassment or violence), these circumstances are not attributable to the worker, and the worker may apply to the Ministry of Labor for a transfer of employer under Articles 53 and 59 of the Employment Service Act. Once approved, the transfer period is in principle 60 days and may be extended once by 60 days in special circumstances. Where the employment term expires, the expiry transfer or continued employment must be arranged two to four months before expiry.

The Regulations on the Work Qualifications and Permit Administration of Foreign Technical Personnel promulgated by the Ministry of Labor have been in operation since 1 January 2026 and now extend to manufacturing, slaughtering, construction, agriculture and long-term care work. The eligibility criteria for such work are: migrant workers who are currently employed and have worked continuously for six years or more, or who have accumulated six years or more of employment with the same employer, as well as overseas Chinese and foreign students who have obtained an associate degree or higher in Taiwan; if they also satisfy the requirements as to job category, employer qualification, salary and technical skills, the employer may apply for their transition. Persons whose accumulated work in Taiwan reaches 11 years and 6 months may also qualify. Reaching the required years of service does not lead to an automatic transition.

For most industrial technical jobs, the monthly regular salary must reach NT$35,000; where the salary reaches NT$37,000, the technical-skill requirement is waived. For home caregivers, the total monthly salary must reach NT$26,000; where it reaches NT$28,000, the language and technical-skill requirements are waived. For institutional caregivers, the monthly regular salary must be at least NT$31,000.

Job category	Salary threshold (NT$)	Requirements waived at the higher salary
Most industrial technical jobs (manufacturing, construction, slaughtering, agriculture, etc.)	Monthly regular salary of 35,000	37,000: technical-skill requirement waived
Home caregivers	Total monthly salary of 26,000	28,000: language and technical-skill requirements waived
Institutional caregivers	Monthly regular salary of 31,000	As announced by the Ministry of Labor

For the conditions, the step-by-step procedure and the mistakes that can cost a worker the right to transfer, see Lawfully Changing Employers (Transferring Employers) in Taiwan 2026: Conditions & Procedure .

What penalties or legal consequences may apply in Taiwan if a person takes on unauthorized additional work, changes employers without authorization, or works at a location other than the one permitted?

If a Vietnamese worker holding an Alien Resident Certificate (ARC) works for another employer on rest days or after working hours and is caught by the Taiwanese authorities, the worker's employment permit will be revoked by the Ministry of Labor, an administrative fine will be imposed, and, under Article 74 of the Employment Service Act, the worker may not work in Taiwan again. In addition, the National Immigration Agency will order the worker to leave Taiwan within a specified period or forcibly deport the worker, and the worker will be barred from entering Taiwan for three years.

If a worker changes employers without permission and without a legitimate reason, then, once the employer has reported the matter and it has been verified, the worker is treated as working without a permit, and the legal consequences are the same as those described above. Accordingly, in the event of unpaid wages, closure of the employer's business, sexual harassment or violence, pregnancy, or similar circumstances, the worker may lawfully apply to the Ministry of Labor for a transfer to a new employer; the worker is advised to leave the original employer only after the transfer has been completed, otherwise the worker may still be found to have acted unlawfully.

If a Vietnamese worker, on his or her own initiative, works at a place other than the permitted location, the legal consequences are essentially the same as for unauthorized work. If, however, this occurs on the employer's instruction, then in principle the Taiwanese authorities will penalize only the employer, and the Vietnamese worker will not be penalized.

Violation	Consequences for the worker	Consequences for the employer
Working for another employer on rest days or after working hours	Employment permit revoked; fine of NT$30,000 to NT$150,000; no further work in Taiwan; order to leave or deportation; as a rule, a three-year entry ban	The illegal employer is fined NT$150,000 to NT$750,000
Changing employers without permission and without a legitimate reason	Once reported and verified, treated as working without a permit; same consequences as above	The illegal employer is fined NT$150,000 to NT$750,000
Working at a place other than the permitted location	On the worker’s own initiative: same consequences as unauthorized work. On the employer’s instruction: in principle the worker is not penalized	Where it was the employer’s instruction, in principle only the employer is penalized

What legal consequences may a worker face for remaining in Taiwan without authorization following the termination of their employment contract?

Termination of the contract does not immediately amount to an overstay. It must first be confirmed whether the worker is within a lawful transfer period, has another ground for residence, and what residence or departure deadline the National Immigration Agency has set.

For a worker who fails to leave by the deadline: (1) Employment: the original employment permit will be revoked under Article 73 of the Employment Service Act; working thereafter without a new permit constitutes illegal work, for which the worker is fined NT$30,000 to NT$150,000 and the illegal employer is fined NT$150,000 to NT$750,000. (2) Residence: an overstay is subject to a fine of NT$10,000 to NT$50,000 under Article 74-1 of the Immigration Act, and the person may be ordered to leave or deported under Article 36. Detention is not automatic; it applies only where the requirements of Article 38 are met and detention is necessary, generally in three stages of up to 15, 45 and 40 days. (3) Entry ban: under the directions on the prohibition of entry of foreign nationals, an overstay of less than 91 days may as a rule be exempted from an entry ban; an overstay of 91 days to less than one year usually results in a one-year ban; an overstay of one year or more results in a ban corresponding to the length of the overstay, up to seven years. Illegal work usually attracts a separate three-year ban. The ban is determined by the National Immigration Agency case by case and is not simply the sum of the periods.

Overstaying or working illegally does not extinguish existing claims for wages, occupational accident compensation or other labor entitlements, and eligibility for National Health Insurance and Labor Insurance must be assessed individually according to the person's actual status and whether coverage has been withdrawn. The person should promptly call 1955 or surrender voluntarily to the National Immigration Agency. Voluntary surrender may reduce the fine as provided by law and lower the likelihood of detention, but does not guarantee that detention will be avoided. A person who reports an illegal employer or broker may have the entry ban waived or shortened only if the report actually leads to detection and the requirements of the directions on the prohibition of entry of foreign nationals are met.

Length of overstay	Entry ban (under the directions on the prohibition of entry of foreign nationals)
Less than 91 days	As a rule, may be exempted from a ban
91 days to less than one year	Usually a one-year ban
One year or more	A ban corresponding to the length of the overstay, up to seven years
Illegal work as well	Usually a separate three-year ban; determined by the National Immigration Agency case by case, not simply added together

Where to get help

The 1955 hotline: run by the Ministry of Labor, with service in Vietnamese, free of charge and available 24 hours a day; call first about a transfer of employer, unpaid wages or a complaint.
The local labor authority: accepts complaints, conducts labor dispute mediation and handles matters relating to a transfer of employer.
National Immigration Agency service centers and Specialized Operation Brigades: a person who has overstayed may surrender voluntarily, which may reduce the fine as provided by law.
The Legal Aid Foundation: those who qualify may apply for a lawyer’s assistance free of charge.