2025年中国台湾用工白皮书

⽤⼯合规政策⼯作⽂化员⼯⾐⻝住⾏安全须知1中国台湾⽤⼯⽩⽪书内容概览前⾔《中国台湾出海⽩⽪书》将为您讲解台湾的相关⽤⼯指南与员⼯派遣注意事项。本篇内容将重点介绍台湾的雇佣合同、劳动法规、投资政策、福利与假期、员⼯⾐⻝住⾏及当地的安全须知。 2025.05更新1 台湾基本概况·················································································42 就业市场概况 ················································································53 雇佣合同·······················································································64 签证·····························································································95 公共假期······················································································116 员⼯⾐⻝住⾏················································································13 6.1 抵达注意事项 ··········································································14 6.2 当地⻛俗与⼯作⽂化··································································15 6.3 ⽣活与通讯应⽤········································································16 6.4 医疗与健康··············································································18 6.5 重要节⽇与庆典········································································20 6.6 交通与出⾏··············································································21 6.7 开⽴银⾏账⼾···········································································237 紧急安全情况与应对······································································24Content23 Horizons新视野成⽴于2018年，总部设⽴在新加坡，实体分公司遍布全球50+国家和地区，在亚太地区、中东、欧洲和美洲等全球180+个国家和地区拥有全球业务能⼒。怀揣着“实现雇⽤⽆国界，解锁全球机遇”的使命和对未来企业⽤⼯模式的创新和愿景，Horizons新视野⼀直致⼒于为全球企业提供卓越、⾼效的跨境⼈⼒资源解决⽅案，推动企业在全球范围内实现⾼效运作和快速扩张。 Horizons新视野始终秉持着服务客⼾和持续创新的核⼼理念，依托⾃主研发的先进技术平台和遍布全球的专业运营团队，在超过180个国家和地区提供从名义雇主服务、全球灵活⽤⼯、全球签证、全球算薪到定制化出海服务的⼀站式全流程跨境⽤⼯解决⽅案。我们的⽬标是什么？ 放眼全球，⽴⾜本地，为企业提供⼀站式、定制化的全球⼈⼒资源解决⽅案。我们将为企业承担当地的法律、税务和财务等责任，让您放⼼专注于公司的业务拓展。我们的使命是什么？ 为客⼾消除全球⽤⼯阻碍，实现⼈⼒资源管理⽆国界。我们希望您的业务发展能够不受国界限制，把握全球市场机遇。Horizons新视野致⼒于服务我们的客⼾，让您的时间更好的⽤于塑造业务的未来。 ·「关于Horizons」外资法规和政策中国台湾位于中国东南沿海，东临太平洋，西隔中国台湾海峡与福建省相望，是中国第⼀⼤岛，地理位置优越，是亚太地区重要的航运枢纽。中国台湾经济以⾼科技产业和外贸为主导，拥有全球领先的半导体产业（如台积电），出⼝导向型经济使其成为国际贸易重要参与者。 4台湾基本概况官⽅语⾔：中⽂（普通话） 官⽅货币：新台币（TWD） 汇率：1 CNY≈4.35 TWD（截⽌5⽉27⽇） 时区：中国北京时间，UTC +8 投资主管部⻔ 中国台湾地区经济主管部⻔（“经济部”）及其下属的“投资审议委员会”（投审会），负责外资审批与政策协调。 招商政策 1. 税收优惠： ⾼新技术企业享受15%企业所得税税率，研发费⽤加计扣除；进⼝设备增值税退还。 2. ⽤地⽀持：⼯业⽤地出让价可低⾄最低标准的70%，并提供弹性年期出让或租⾦补贴。3. 专项基⾦：设⽴产业创新基⾦，对半导体、绿⾊能源等领域提供低息贷款或直接投资。 4. 两岸政策：⼤陆“惠台31条”允许台资企业参与国企混改、基础设施建设，并享受与⼤陆企业同等待遇。 就业市场中国台湾的就业市场在2025年呈现谨慎复苏态势，企业倾向于招聘初级⾄中级⼈才，同时严格控制成本。尽管⾯临全球经济逆⻛，中国台湾凭借半导体、⼈⼯智能等⾼科技产业的领先优势，仍能提供有竞争⼒的薪酬，特别是在集成电路设计、AI服务器硬件和软件⼯程等领域。然⽽，劳动⼒⽼龄化问题⽇益严峻，65岁以上就业者增速达5.52%，⽽年轻劳动⼒⽐例持续下降，导致制造业等传统⾏业⾯临8.7万⼈的缺⼯压⼒。热⻔⾏业如科技、医疗保健和⾦融科技⼈才需求旺盛，但企业也⾯临如何有效利⽤⾼龄劳动⼒的挑战。 5就业市场概况6热⻔⾏业薪资职位薪资（新台币/⽉）航空驾驶员 323，000精算师（正式取得资格者）212，000医师 18，000职业运动员 143，000船舶监管⼈员 138，000电信⼯程师 94，000律师 92，000证券⾦融交易员 85，000雇佣合同*台湾的雇佣合同通常以⽆固定期限合同为主，固定期限合同极其罕⻅。 7固定期限合同⽆固定期限合同项⽬详情合同性质⻓期雇佣，⽆终⽌⽇期，适⽤于继续性⼯作合同期限永久有效试⽤期1-3个⽉ 书⾯要求必须书⾯签订 特殊条款解雇需合法理由项⽬详情合同性质明确终⽌⽇期，仅适⽤临时性、短期性、季节性以及特定性⼯作合同期限临时或短期性，最⻓6个⽉；季节性最⻓9个⽉；特定项⽬最⻓1年（如果需要获得更⻓的期限，必须申请并获得当局批准）试⽤期1-3个⽉ 书⾯要求必须书⾯签订 特殊条款到期⾃动终⽌或