n 2018, “ Act for the Recruitment and Employment of Foreign Professionals” was enacted by National Development Fund, Executive Yuan. As the article 8th in this act stated: “A foreign special professional who plans to engage in professional work in the State may apply direct to the NIA for a four-in-one Employment Gold Card that combines work permit, resident visa, Alien Resident Certificate and re-entry permit.”. Employment Gold Card that combines work permit issued by Ministry of Labour , resident visa, Alien Resident Certificate and re-entry permit. The suitable subject is the foreign whit-collar workers. (which is not included the citizens from Mainland China.)

Except for the abovementioned four-in-one card benefit, the applicants are able to enjoy the following privileges as well:

1. Employed by a certain employer is not required
   
   Employment Gold Card provide foreign professionals with flexible personal work permit. The employment and application by a certain employer is not required.
   
   
2. Enjoy the preferences of income tax
   
   Foreign professionals with Employment Gold Card who stay in Taiwan not less than 183 days and whose amount of salary income exceeds TWD3,000,000 within 3 taxation years can be exempted from computation of gross consolidated income with half of the exceeding amount of salary income TWD3,000,000 in the taxation year of stay more than 183 days.
   
   
3. Extended of the date of departure on dependent visa for immediate family for one year
   
   Foreign professionals with Employment Gold Card can apply for one-year validated period, multiple entry, period of stay within 6 months of visa for their immediate family. The extension can be one year at most for each application.
   
   
4. Apply ARC for children underage
   Foreign professionals with Employment Gold Card can apply for the dependent visa for their spouse and children underage to stay in Taiwan.
   
   
5. Loosen the restriction on the national health insurance
   The spouse and children under age or above 20s with the physical or mental disability to hold the certificate of residency of foreign professionals with Employment Gold Card shall be insured the national health insurance without the requirement of stay in Taiwan more than 6 months.