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Q：
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Which foreign professionals are covered by the new labor pension system?
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A：
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Pursuant to the act for the recruitment and employment of foreign professionals, effective January 1, 2026, foreign professionals and foreign special professionals engaged in professional work in Taiwan are covered by the new labor pension system.
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Q：
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Must a foreign professional become an APRC holder to be covered by the new labor pension system?
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A：
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No. Regardless of whether they hold an Alien Permanent Resident Certificate (APRC), foreign professionals and foreign special professionals will be covered by the new labor pension system starting from January 1, 2026.
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Q：
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For foreign professionals who were already employed by a company before January 1, 2026, but had not yet become APRC holders, when will they be covered by the new labor pension system?
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A：
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If they remain employed by the same company after the amendment takes effect, they will be covered by the new labor pension system starting from January 1,2026.
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Q：
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Can foreign professionals who were already employed by a company before January 1, 2026, but had not yet become APRC holders, remain under the old labor pension system?
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A：
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Yes. To continue participating in the old labor pension system, they must provide written notice to their employer by June 30,2026.
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Q：
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Can foreign professionals hired on or after January 1, 2026, choose to remain under the old labor pension system?
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A：
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No. They will be covered by the new labor pension system from their first day of employment and are not eligible to choose the old labor pension system.
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FAQ
