AmCham Taiwan Healthy Aging Forum:
2025健康台灣樂齡論壇:公私協力促進全人健康
AmCham Taiwan Healthy Aging Forum:
2025健康台灣樂齡論壇:公私協力促進全人健康
Committee Events & Luncheons
The Committee appreciates the efforts of the Ministry of Labor to protect worker rights, enhance productivity, and foster sound labor-management relations. We emphasize that new types of work content and arrangements, often across time zones, require a rethinking of traditional regulatory approaches regarding work environments and the need to promote cultural inclusivity to enable Taiwan to attract more international talent. While there has not been progress on these efforts since last year, we hope that the new administration will see the value of upgrading Taiwan’s employment environment.
To enhance Taiwan’s talent market competitiveness, it is important to respond adroitly to societal changes and new employment relationships. The Committee has solicited input from foreign enterprises and related experts and proposes the following recommendations for consideration:
Suggestion 1: Collaborate with industry to establish a cross-ministerial task force to accelerate AI adoption and articulate best practices.
According to a 2023 OECD study, integrating AI in the workplace can improve job satisfaction, employee health, and wages. AI also helps transform employment into fractionalized or task-based work by automating routine tasks and facilitating continuous learning and adaptation. According to a 2022 Deloitte survey of workers and businesses worldwide, there is a strong shift away from specific job-based models toward skills-based models to meet the demand for agility, agency, and equity. But despite its benefits, new technology brings concerns over company trade secrets and employee privacy, increased work intensity, and bias, creating apprehensions about its future impact.
This situation underscores the importance of acquiring new and more precise data on the adoption and application of AI and emerging technologies in advancing work environments. Such data should elucidate the nature of job transformations, the emergence and obsolescence of roles, the evolution of skill requirements, and the anticipated structure of future labor markets. By proactively addressing these changes, the government can devise policies that help maintain a healthy level of employment.
The Committee commends the government’s proactive investment in building the workforce’s AI skills, substantially enhancing Taiwan’s competitiveness and contributing to the growth of a dynamic AI industry. We recommend that the government adopt a coordinated approach to fully leverage the opportunities and navigate the challenges presented by AI. This strategy should aim to ensure that policy, education, and industry initiatives are aligned across industry sectors to bring Taiwan to the forefront of technological advancement.
Recommendations:
Suggestion 2: Actively advocate for diversity and inclusion in the workforce.
Businesses are increasingly looking to attract a diverse range of talent, aiming to create more inclusive, innovative, and dynamic workplaces. However, many enterprises face challenges in directly accessing diverse talent pools. We urge the government to actively facilitate and promote connections between businesses and capable job seekers, particularly those with disabilities, which would enhance employment opportunities for this traditionally marginalized community. Increased workforce participation benefits the individual and the organization they work for, as they can contribute diverse skills and different perspectives. Government support in this endeavor would reinforce Taiwan’s commitment to environmental, social, and governance (ESG) principles.
2.1 Establish a DEIA-centered talent pool platform. A comprehensive, voluntary opt-in talent pool platform that holds diversity, equity, inclusion, and accessibility (DEIA) principles would assist individuals with diverse skill sets and needs find gainful employment. Such a platform would allow businesses to easily access and match the abilities and requirements of individuals, thereby facilitating the seamless identification of diverse talent that aligns with corporate needs.
In addition, the Committee suggests that the government build a national diversity dashboard. This dashboard can help a wide array of talent find jobs while helping employers build a pipeline of diverse candidates through dashboard data analysis.
The Committee acknowledges the government’s efforts to support traditionally marginalized individuals in achieving their career goals. Removing barriers to inclusion by continuously expanding employers’ recruiting efforts, improving accessibility practices, and evaluating overall employment processes is crucial for fostering a culture that attracts, builds, develops, and retains talent and adheres to the spirit of DEIA.
2.2 Strengthen professional career counseling services to people with disabilities. We urge the government to collaborate with experienced consultants and career counseling organizations familiar with dynamic corporate environments in offering dedicated career advisory services to individuals with disabilities. Such services would assist individuals in addressing workplace challenges, boosting retention rates and raising competitiveness in their respective fields.
2.3 Establish a dedicated contact window assisting enterprises in formulating disability-friendly human resources policies. This channel would provide practical support, instilling confidence in businesses that might feel they lack specialized operating procedures tailored to individuals with disabilities. In the event of challenging labor disputes, such as disagreements over contract adjustments, the government could utilize its resources to promptly assist companies in navigating complex situations.
Suggestion 3: Adopt measures to help foreign talent integrate into Taiwanese society.
3.1 Digitalize the reimbursement process for employment incentive programs. While the government provides tax incentives to attract foreign talent, the reimbursement process can be burdensome and time-consuming. For example, the requirement by the National Taxation Bureau for hard copy documentation during tax exemption applications impedes the onboarding process for foreign talent. Without adequate supporting documents (such as original receipts, invoices, tickets, and boarding passes), preferential tax treatments are disallowed, leading to additional tax implications for both employers and employees. We recommend transitioning to a fully electronic certification process to expedite these applications.
3.2 Include tuition subsidies among non-taxable income items. Within the government’s foreign talent recruitment program, school scholarships are considered tax-exempt income. In contrast, tuition subsidies and other education assistance and allowances, which are often more substantial than scholarships, do not qualify as non-taxable income. This discrepancy imposes a considerable tax burden on foreign talent, particularly during the initial relocation phase when many opt to enroll their children in international schools. This period is vital for their adjustment to life in Taiwan, and the significant financial impact of these tax regulations can be challenging.
The Committee recommends expanding the scope of “scholarships” to include tuition subsidies or adding tuition subsidies as one of the measures eligible for tax deduction. This change would substantially alleviate the financial burden for child-related expenses and demonstrate to foreign professionals that Taiwan’s work environment caters to family needs.
3.3 Launch an online portal with clear procedures and resources for workers relocating to Taiwan. As the business environment increasingly globalizes, facilitating the seamless movement of talent across borders in consideration of employer capabilities and company needs becomes increasingly important. While the government has established clear processes for work permits and visas, we emphasize the need to also offer comprehensive resources to global talent and their families. These resources should assist them in efficaciously adapting to Taiwan’s culture, education system, and lifestyle, covering each stage of their relocation. A smooth transition process is vital in creating a positive professional and personal experience.
Suggestion 4: Amend the provisional injunction provision under the Labor Incident Act.
A terminated employee may sue an employer for job reinstatement and seek a provisional injunction order under Article 49 of the Labor Incident Act (LIA). If granted, this order compels the employer to temporarily reinstate the employee under the original terms and conditions of employment throughout the litigation period until a final judgment is issued. On the other hand, if the employer obtains a final favorable judgment, it may apply to revoke the injunction order and ask the terminated employee to return the salary and benefits paid by the employer during the litigation period, provided that the injunction did not require the employee to perform services in exchange for payment.
In practice, the lengthy process required for courts to render a final and conclusive judgment means that complying with an injunction order to continue employing a terminated employee can impose a significant burden on the employer. Although the financial condition of the employer is considered a crucial factor in deciding whether to grant an injunction order, the courts primarily review written pleadings from both parties when assessing the application. This method makes it challenging for the court to accurately assess the employer’s financial status without conducting any formal hearings. This lack of direct interaction and reliance on written submissions can hinder the court’s ability to gain a true understanding of the employer’s financial health.
Recommendations:
本委員會感謝勞動部為保障勞工權益、提高生產力及促進勞資關係穩健所做的努力。我們強調,新型態的工作内容與安排往往跨越時區甚至地域,需要重新思考傳統的工作環境監管方式,並促進文化包容性,使台灣能夠吸引更多的國際人才。雖然這些議題自去年以來一直沒有進展,但我們希望政府能正視提升台灣就業環境所帶來的價值。要提升台灣就業市場的競爭力,靈活應對社會變遷和新的僱傭關係至關重要。本委員會經徵詢外商企業及相關專家意見,提出以下建議供參考。
建議一:與業界合作,建立跨部會工作小組,以加速人工智慧的應用並闡明最佳實踐
根據經濟合作暨發展組織(OECD)的研究,將人工智慧整合到工作場所可以提高工作滿意度、員工健康和工資。人工智慧可透過持續深度學習和調適,將常規作業自動化並將現有之工作型態轉變為零碎式或任務導向的工作。根據Deloitte於2022年對全球員工和企業的調查發現,從特定工職為主的工作模式轉向上述模式之情況據增。然而,儘管工作模式轉變已有上述優勢,這項研究中的公司及其員工也因技術的發展而產生對隱私、工作強度增加及偏見的顧慮,更引發對自身未來影響的擔憂。
這種情況凸顯了在工作環境中即時透過適當資料採集,分析並應用人工智慧與新興技術之重要性。這些資訊應協助闡明工作如何轉型、崗位的出現和淘汰、技能要求的演變以及未來勞動力市場預期的結構變化。通過積極應對上述改變,政府可以制定有助於保持健康就業水平的政策。
委員會讚揚政府積極投資培育人才使用人工智慧的技能,大幅提高台灣的競爭力,同時促進了人工智慧產業的蓬勃發展。我們建議政府採取一致的策略,充分利用人工智慧帶來的機會也應對其帶來的挑戰。前述策略應確保針對各產業的政策、教育和倡議保持一致,使台灣走在技術發展的最前端。
我們的建議:
議題二:積極促進具有專業技能之身障求職者就業
為打造多元共榮的職場,許多企業積極雇用白領身心障礙求職者,礙於企業無法有適切管道能直接尋找此類人才,因此希望政府能做為橋樑協助企業,讓具有專業技能之的身障求職者得以在企業發揮所長,如此不僅有助於提升身障者就業率,也能使企業受益於更多元化的專業技能和豐富的人才資源。
2.1 建立多元人才平台
我們建議政府建立一個多元人才媒合平台,其中包括具有不同專業技能的白領人才,並納入各地身心障礙求職者。透過這個平台,企業可以更有效率的與符合職缺所需之技能的專業人才進行媒合雇用。
另外,政府可在前述之平台的基礎上,建立多元人才資料庫,讓所有人才包含身心障礙者能夠順利搜尋各類型的行業與職缺,並幫助企業透過此資料庫的數據分析,建立儲備專業人員的計畫。
我們肯定政府支持身心障礙者實現目標所付出的努力,為了促進多元共榮文化以吸引、培育、和更多元化和包容性的人才,並支持ESG倡議,透過持續提升企業招募力度、改善無障礙多元實踐和改善整體流程來消除障礙至關重要。
2.2 提供專業職涯輔導服務
職場瞬息多變,我們建議政府可以與職涯輔導專業顧問或機構合作,提供身障專業人才職涯諮詢服務,引導或協助他們處理職場上碰到的挑戰,提高身障者在專業領域的留任率與競爭力。
2.3 設置單一窗口以協助企業制定身障友善政策
我們建議政府設置專屬窗口,提供企業在面臨勞資糾紛爭議時得以諮詢,例如對於身障人才聘僱契約調整有分歧時,政府可以利用此資源及時協助企業應對複雜的情況。
建議三:採行更多吸引及留住外籍人才的措施
3.1 數位化獎勵聘僱措施的核銷流程
政府雖透過提供稅收優惠來吸引外籍人才,但相關支出之核銷憑證相當繁瑣與耗時。 例如,國稅局於免稅相關待遇申請過程中一律要求出示紙本文件,其不便程度已影響外籍人才融入職場(on boarding)流程, 倘若證明文件(例如收據、發票、機票和登機證正本)不足,便無法獲得稅收優惠,將對雇主和員工造成額外稅務負擔。因此,我們建議全面數位化相關認證程序以縮短申請時程。
3.2 將學費補助納入非應稅收入項目
在政府的外國人才招募計畫中,子女獎學金得以列為費用而非應稅所得。相較之下,學費補助、其他子女教育援助和津貼往往比獎學金金額更高,卻不符合免稅所得的條件。這種差異給外國人才帶來了相當大的稅務負擔,特別是在最初的搬遷階段時,許多人會選擇讓孩子就讀國際學校。這段時期對於他們適應台灣的生活最為關鍵,而這些稅收法規的重大財務影響將對其構成挑戰。
委員會建議擴大「獎學金」範圍,將學費補助納入其中,或增加學費補貼作為享有稅收減免優惠的措施之一。這項變更將大大減輕子女教育相關費用的經濟負擔,並向外國專業人士展示台灣的工作環境能夠滿足家庭需求。
3.3 推行線上入口網站,為移居台灣工作的外國人士提供清楚的作業流程和資源
隨著商業環境日益全球化,考慮到雇主能力和公司需求,促進人才跨國無縫接軌地流動變得越來越重要。雖然政府已制定明確的工作許可及簽證流程,但我們也強調需要為全球外國人才及其家人提供全面的資源,這些資源可協助他們有效地適應台灣的文化、教育制度和生活方式,包含人才搬遷的每個階段。平穩順暢的過渡時程,對於打造、建立正向的職涯環境和個人體驗十分重要。
建議四:修正《勞動事件法》(下稱「勞事法」)之定暫時狀態假處分
被解僱之員工得提起訴訟向雇主請求復職,並依《勞事法》第49條規定聲請定暫時狀態假處分裁定。如果法院准予定暫時狀態假處分裁定,則雇主於訴訟期間應以相同之勞動條件讓員工暫時復職直到判決確定為止。反之,員工所聲請者係屬給付薪資而無須提供勞務予雇主之定暫時狀態假處分裁定者,若雇主取得最終勝訴判決時,雇主得聲請撤銷該定暫時狀態假處分裁定及要求被解僱員工返還雇主於訴訟期間所給付之薪資及福利。
實務上,因取得法院判決相當曠日廢時,遵守定暫時狀態假處分裁定繼續聘僱員工將成為雇主之沉重負擔。雖然雇主之財務狀況應視為法院是否准予定暫時狀態假處分裁定之關鍵因素,然而因定暫時狀態假處分聲請,法院僅須就兩造所提供之書狀為書面審理,因此法院在未開庭審理之情形下,難以真正了解雇主之財務狀況。
建議: