Employer of record in Taiwan: 2026 costs and rules
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On a TWD 103,000 monthly salary, the employer lines we can confirm in Taiwan add 9.89%, TWD 10,187.50 a month, and the bigger of the two is the 6% labor pension paid into the employee's own account, according to Deloitte's Taiwan Highlights 2026; National Health Insurance comes on top but its employer amount is not yet confirmed, and the EOR bills separately, from $199 a month with Payoneer Workforce Management (formerly Skuad) to $699 with Oyster in October 2026. What US companies miscount is the base: labor insurance is charged on an insured salary grade that tops out at TWD 45,800 from January 1, 2026, while the 6% pension is charged on actual monthly wages.
An employer of record in Taiwan is a Taiwanese company that hires your worker as their legal employer, enrolls them in labor insurance, National Health Insurance and the labor pension, and runs monthly payroll, while you manage their work.
- Currency
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On this page
Taiwan's three employer systems
Taiwan splits each contribution three ways: employer, employee and government. The employer always carries the largest share.
- Labor insurance (ordinary plus employment insurance): 12.5% of the monthly insured salary, split 70% employer (8.75%), 20% employee (2.5%) and 10% government. From January 1, 2026 the insured salary grades run from TWD 29,500 to TWD 45,800, the top grade covering pay of TWD 43,901 and above.
- National Health Insurance: 5.17%, split 60% employer, 30% employee, 10% government. The employer share also uses an average-dependents factor that we have not confirmed, so we do not price it.
- Labor pension: the employer pays at least 6% of monthly wages into the employee's individual account. The employee can add up to 6% voluntarily.
The minimum wage rose to TWD 29,500 a month and TWD 196 an hour on January 1, 2026, from TWD 28,590 and TWD 190 (Ministry of Labor). Insurance bases sitting at the old minimum were raised to TWD 29,500 automatically. The Labor Pension Act was amended on March 25, 2026, adding a lump-sum option and joint liability for overdue contributions.
There is no statutory bonus, but a year-end bonus of 1 to 2 months is customary. The employee side pays a 2.11% NHI supplementary premium on large bonuses, which is worth knowing when you set one.
We have not yet confirmed Taiwan's annual leave scale, holiday count, probation, notice or severance from an official source. Ask your EOR for the Labor Standards Act terms it applies and check them with the Ministry of Labor.
Employment costs and rules in Taiwan
| Item | Taiwan |
|---|---|
| Employer social contributions | About 9.89% confirmed at the sample salary (labor insurance 8.75% x TWD 45,800 = 4,007.50 + pension 6% x 103,000 = 6,180; 10,187.50 / 103,000); about 14% to 16% once NHI, occupational accident and wage arrears items are added (not confirmed) |
| What the employer pays | Labor Insurance (ordinary + employment insurance) 12.5% of monthly insured salary, employer 70% (8.75%), employee 20%, government 10%; National Health Insurance 5.17%, employer 60%, employee 30%, government 10% (employer share also uses an average-dependents factor, not confirmed); Labor pension: employer at least 6% of monthly wages to the employee's account |
| Caps and ceilings | Labor insurance insured salary grades from Jan 1, 2026: lowest TWD 29,500, highest TWD 45,800 (grade 11, pay of TWD 43,901 and above), Ministry of Labor order amended Nov 21, 2025 (copy read on a vendor site). Labor pension and NHI grade caps not confirmed today |
| Employee contributions | Labor insurance 2.5% (20% of 12.5%) of insured salary + NHI 1.551% (30% of 5.17%) per insured person; voluntary pension up to 6%; 2.11% NHI supplementary premium on large bonuses and other income |
| Minimum wage | TWD 29,500 per month and TWD 196 per hour from Jan 1, 2026 (was 28,590 and 190) |
| Mandatory bonuses | None by statute; a year-end bonus of 1 to 2 months is customary |
| Payroll frequency | Monthly |
| Sample salary used | TWD 1,236,000 per year (TWD 103,000/mo), about USD 40,000 at an assumed 30.9 TWD/USD (rate not fetched) |
Checked October 16, 2026. Source type: official (Ministry of Labor Q1 2026 record) for minimum wage; secondary (Deloitte, Jan 2026) for contribution rates. Sources are listed at the end of this page.
What an EOR charges to employ someone in Taiwan
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
TWD 103,000 a month: the confirmed lines
The sample salary is TWD 1,236,000 a year, which countries.csv puts at about USD 40,000 using an assumed 30.9 TWD per USD (the rate was not fetched).
| Line | Basis | Per month | Per year |
|---|---|---|---|
| Gross salary | TWD 103,000 | TWD 1,236,000 | |
| Labor insurance, employer 70% of 12.5% | 8.75% x TWD 45,800 top grade | TWD 4,007.50 | TWD 48,090 |
| Labor pension | 6% x TWD 103,000 | TWD 6,180 | TWD 74,160 |
| Salary plus confirmed lines | 9.89% | TWD 113,187.50 | TWD 1,358,250 |
| National Health Insurance, employer share | not yet confirmed | not priced | not priced |
| EOR fee at $599 a month | $599 | $7,188 |
Source: Deloitte Taiwan Highlights 2026 (January 2026) for contribution rates; Ministry of Labor insured salary grades for 2026 (order amended Nov 21, 2025, copy read on a vendor site); the $599 fee is what Deel and Remote showed on Oct 16, 2026. The fee stays in USD because no official TWD rate was read.
The arithmetic: TWD 103,000 is above TWD 43,901, so labor insurance uses the TWD 45,800 top grade, and 8.75% x 45,800 = TWD 4,007.50. The pension is 6% x 103,000 = TWD 6,180. Together that is TWD 10,187.50 a month, 9.89% of salary, or TWD 122,250 a year. We have not confirmed whether a pension wage cap applies at this salary.
This is the confirmed portion, not the full bill. Still to add: the NHI employer share, occupational accident insurance and the wage arrears fund. We have not confirmed any of the three, so we do not give a total. A customary year-end bonus would also add one to two months of pay.
Taiwanese contractors
A contractor in Taiwan avoids labor insurance, NHI and pension contributions. That holds only while the person works independently. A full-time role inside your team, on your hours, looks like employment, and the unpaid contributions and pension follow. See contractor management tools and contractor of record services for project work.
Taiwan provider shortlist
By the published criteria we use, Multiplier scores 79 and Oyster 64, the two strongest results. For Taiwan, ask each provider to show the NHI employer line and the insured salary grade it uses; the NHI line is the one we could not confirm, so it is the one to check. Deel's deposit and FX terms are not published; Atlas adds a country rate on top of its $599 fee.
Compare the top EOR providers and read the Deel, Remote and Oyster reviews. The EOR cost index and EOR pricing guide cover the rest of the bill.
A Taiwan branch or subsidiary instead
Your own entity would enroll each worker in labor insurance, NHI and the pension scheme itself. At $599 a month, three EOR hires cost $21,564 a year in fees. Our EOR versus entity guide covers the break-even. Regional comparisons: Japan, South Korea and Hong Kong.
Frequently asked questions
How much does an employer of record cost in Taiwan?
What is the labor insurance rate in Taiwan in 2026?
How much is the employer pension contribution in Taiwan?
What is the minimum wage in Taiwan in 2026?
Is a year-end bonus required in Taiwan?
Sources (12)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Atlas: Atlas pricing (checked Oct 16, 2026)
- english.mol.gov.tw/media/eoghyfqr/115%E5%B9%B4%E7%AC%AC1%E5%AD%A3%E... (checked October 16, 2026)
- deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-... (checked October 16, 2026)
- ramco.com/hubfs/compliance-portal/labor-insurance-table-2026.pdf (checked October 16, 2026)
- cbc.gov.tw/en/mp-2.html (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.