Since the pandemic, the HR Committee has been gratified by the attention that the National Development Council (NDC) and other government departments have been giving to our members’ opinions on how to make Taiwan a more welcoming environment for foreign talent. This trend has been evident in the relaxation of regulations governing the employment of foreign white-collar personnel, as well as the broadening of social benefits available to such talent, streamlining of the relevant application procedures, and efforts to address concerns related to the gig economy. These measures will enable Taiwan to benefit more fully from the contribution that foreign professionals can make to the domestic economy.
Amid ongoing global uncertainty, attracting cross-border talent, increasing foreign investment, and adopting more flexible employment policies remain key concerns for the Committee. We therefore present the following five suggestions and look forward to follow-up discussions with the appropriate authorities.
Suggestion 1: Revise regulations to facilitate cross-border data flows by HR consulting firms.
Multinational enterprises increasingly operate under regionalized HR models in which recruitment, workforce planning, and talent deployment decisions are coordinated through regional hubs such as a Greater China office. HR consulting firms play a critical role in supporting these operations by conducting external talent searches, collecting and screening resumes, and transmitting candidate information to client companies.
However, Taiwan’s current regulations governing cross-border personal data transfers, including restrictions related to cross-Strait HR activities, have prohibited HR consulting firms from engaging in recruitment-related data processing and transmission activities. As a result, these firms have been unable to legally perform essential recruitment-related services, even when such functions are standard in multinational HR operations.
The lack of clear compliance pathways for cross-border HR consulting activities diminishes Taiwan’s attractiveness as a regional hub for HR or other professional services. Multinational companies have increasingly been reassigning recruitment support functions to jurisdictions with clearer and more predictable regulatory frameworks, weakening Taiwan’s role in the regional HR ecosystem.
Additionally, existing restrictions apply primarily to external HR consulting firms, while internal corporate HR teams have been able to continue transmitting cross-border HR data for operational purposes. The result of this regulatory inconsistency is that professional consulting firms with stronger compliance systems are restricted, while less-regulated internal processes continue unhindered. Imposing these restrictions only on external HR consulting firms reduces transparency without having any practical impact regarding potential national security concerns.
Recommendations:
- Establish clear administrative guidelines for cross-border HR consulting services, defining the conditions, purposes, and safeguards under which HR consulting firms may conduct cross-border resume processing and data transmission necessary for external recruitment.
- Develop operational and risk-based supervisory mechanisms for the cross-border data transmission by HR consulting firms. The government should introduce concrete, workable regulations outlining the scope and requirements for cross-border data processing, aligned with national security considerations. A risk-based supervisory framework would provide an effective regulatory structure while meeting the practical needs of multinational employers.
Suggestion 2: Adopt policies to promote employment of skilled persons with disabilities, including special-education graduates.
The Ministry of Labor’s (MOL’s) 2024 “Survey on the Working Conditions of Persons with Disabilities” found that employment rates remain low for individuals with disabilities, despite the presence of vocational training and skills development pathways in Taiwan. Although special-education graduates receive structured skills training, they are not included in the mandatory employment quota system. As a result, a work-ready talent pool is not fully recognized or utilized, reducing both employer flexibility and the effectiveness of policies intended to promote inclusive employment. The impact has included:
- Limited access to skilled talent and reduced hiring flexibility. Excluding special-education graduates with valid or recently expired (within five years) special-education assessment certificates from the Mandatory Employment Quota System restricts employers’ ability to match with trained candidates in administrative, technical, and digital-related roles. This constrains compliance options and weakens the effectiveness of quota-based policies.
- Weak linkage between education outcomes and industry needs. Special-education programs provide substantial vocational training, yet the exclusion of these graduates from the mandatory employment quota system limits their integration into the workforce. This weakens the translation of publicly funded skills development into actual employment outcomes. As a result, industries are unable to fully benefit from a trained and work-ready talent pipeline.
- Missed opportunities to advance ESG, DEI, and inclusive workforce development. Recognizing skilled persons with disabilities within the quota system would encourage more such persons to join the workforce, strengthen corporate ESG and DEI initiatives and enhance multinational companies’ global sustainability positioning.
The Committee therefore recommends that holders of valid or recently expired (within five years) special-education assessment certifications be included in the mandatory employment quota system. Doing so would expand the recognized talent pool and enable more effective matching between employers and trained candidates. It would also strengthen the translation of vocational training into employment outcomes. A phased implementation, supported by assistance measures such as a trial period in which hires would count within the quota system, would facilitate effective integration and alignment with labor market demand.
Suggestion 3: Adopt an integrated approach to economy policy planning for sustainable industry growth.
Gig-economy business models are becoming increasingly prevalent globally, benefiting stakeholders by creating income-earning and market entry opportunities, spurring business innovation, expanding consumer choice, and strengthening community access to essential goods and services. Ensuring the sustainability of this trend will require regulatory frameworks that support both industry sustainability and worker welfare. Achieving that balance takes implementation experience and ongoing stakeholder dialogue.
Regulations that protect workers while undermining commercial feasibility ultimately diminish employment opportunities and economic dynamism. For Taiwan, establishing a balanced regulatory framework will be essential for attracting and retaining investment. This is particularly pertinent for Taiwan, which aims to be a leading global hub for digital innovation.
The Delivery Worker Rights Protection and Delivery Platform Management Act (hereinafter the Act) passed by the Legislative Yuan early this year serves as a pivotal example. The government’s intent to address platform workers’ concerns is admirable, but fundamental gaps in the design of the legislation have created implementation challenges that threaten industry viability by creating operational obstacles, added costs, compliance complexities, and constraints on innovation.
Regulations that inadvertently undermine industry health will reduce the very employment opportunities they aim to protect. The risk is to drive platform operators to cut back on operations and future investments, an outcome that serves no one’s interests.
The Committee appreciates the government’s commitment to worker protection but urges further actions to prevent unintended consequences and ensure long-term industry sustainability. We specifically urge the following:
3.1. Establish a comprehensive implementation review process. A mechanism for regular and systemic review of legislative outcomes, particularly regarding the Act, should leverage existing data to enable objective assessment of policy impact. This process should ensure that industry perspectives are meaningfully incorporated, including considerations of investment and business risk.
3.2. Apply integrated policy principles to future gig-economy regulations. The gig economy encompasses diverse segments beyond food delivery, including caregiving, household services, task-based service providers. and other platform-mediated work, each with distinct operational characteristics. As Taiwan develops frameworks for different platform-economy sectors, building in the necessary components from the outset, such as review mechanisms, multi-dimensional impact assessments, and structured industry-government dialogue channels, can avoid repeating the Act’s shortcomings and avoid the need for reactive adjustments that damage business and investor confidence.
Suggestion 4: Set clear and aligned definitions and guidelines governing various types of workplace misconduct to build work environments based on mutual respect and partnership.
Taiwan has a variety of laws and regulations related to preventing mistreatment and misconduct in the workplace, such as violence, sexual discrimination, harassment, etc. In its recent updating of the Occupational Safety and Health Act (OSHA), the MOL added to the collection by including a new chapter on preventing workplace bullying.
While the Committee highly appreciates the MOL’s proactive efforts to increase social awareness of mental health issues, the definitions of mental mistreatments (Article 22 in amended OSHA) remain vague, lacking specifics to relevant to workplace conditions.
In addition, the preventive actions and procedural justice measures outlined in latest OSHA amendments have not been aligned with the provisions in other Acts and Guidelines. For example, the minimum requirements of external investigators are unaligned (Subparagraph 2, Article 22) with the Gender Equality in Employment Act; the high-risk scenarios listed in the Guidelines for Preventing Unlawful Infringement while Performing Duties, extended from OSHA, are unclear as to how to distinguish mistreatment from rational and compliant managerial and supervisory responsibility. These discrepancies hinder efficient and effective administration, including the ability of the MOL to provide timely action or response.
Further, given the MOL expectation of increased employer responsibility for maintaining proper workplace conduct, we look forward to more government-led resources and programs to train supervisory personnel on how to ensure more balanced and objective practices for dealing with workplace mistreatment and misconduct. These programs should be offered not only to HR/EHS/Legal personnel within enterprises, but also to such external experts as labor dispute arbitrators, inspectors, mediators, and employee assistance program providers.
Although the government’s commitment to ensuring a more equal and respectful working environment is greatly appreciated, it would help both employers and employees if related regulations could be more aligned, with clear definitions and guidelines covering misconduct behavior of all kinds. That alignment would enable employers to meet their responsibilities more effectively in terms of personnel management and supervision. It would also help set a baseline to drive increasingly positive and healthy employee-employer relations.
Recommendations:
- Modify the definitions of workplace mistreatment, together with aligned execution guidelines and workplace-focused scenario descriptors to distinguish mistreatment and misconduct from rational managerial and supervision responsibility.
- Align the expectations and guidance set under different but related laws, regulations, and guidelines.
- Provide professional training resources to develop specialists in the prevention, investigation, and judgment of misconduct cases, as well as to better support efforts to eliminate workplace mistreatment and misconduct.
Suggestion 5: Enhance flexibility and consistency in documentation requirements for foreign professionals and their families.
To strengthen Taiwan’s ability to attract and retain foreign talent, the Committee urges the government to continue improving documentation procedures for foreign professionals and their families. Although recent measures to introduce digitalization and streamline processes have been welcome, notable challenges remain, particularly in the authentication process for dependents’ documents.
In practice, the multistep process, from attestation at the local or state level through national certification to legalization at a Taipei Economic and Cultural Office (TECO), often prolongs family relocation by 2 to 5 months. The actual timelines vary significantly from one jurisdiction to another, and inconsistent documentation requirements among TECO offices further complicate planning.
Such delays can affect onboarding schedules, school enrollment, and housing arrangements, creating uncertainty for foreign professionals and affecting Taiwan’s overall competitiveness in the global talent market. As other countries in the region modernize their authentication systems, it will be increasingly important for Taiwan to continue refining its procedures to remain in step with emerging best practices.
The Committee recommends that the government adopt a more flexible and family-friendly approach by accepting local government-attested civil documents when central records are unavailable, provided these can be authenticated through credible channels. We further recommend establishing consistent, transparent documentation standards and service-level expectations across all TECO offices, including clear guidance on acceptable document types and processing timelines. These measures could conservatively shorten relocation timelines by 6-10 weeks and substantially reduce uncertainty for foreign professionals.
Vietnam’s accession to the Apostille Convention on September 11, 2026, exemplifies a regional trend toward simplified, singlestep authentication that is expected to reduce costs and improve efficiency. Although Taiwan is not a signatory to the Apostille Convention, comparable improvements could be achieved through Apostille-equivalent recognition for family civil documents and consistent TECO practices.
Implementing these changes would reduce administrative burdens, enhance predictability, and further strengthen Taiwan’s position as an attractive and competitive global talent hub. The Committee encourages continued interagency collaboration to advance practical solutions that support foreign professionals and their families.
自疫情期間至今,本委員會確實感受到國家發展委員會(「國發會」)及其他主管機關聆聽會員的意見,不論是外國專業人才聘僱的鬆綁,外國人才社會福利的改善,或是申請程序的簡化,以及對零工經濟的關注,在在顯示政府對商會會員意見的重視。
在國際局勢仍充滿不確定性的時刻,吸引跨境人才,增加外人投資以及採行更有彈性的就業政策,仍是本委員會的重要關注事項。因此,本委員會在本年度的白皮書中,將就下列五個面向提出建議,並期盼與主管機關續就各議題進行討論交流。
建議一:修正跨境人力顧問服務與資料流動規範
隨著跨國企業人力資源管理模式趨於區域化與集中化,外商及跨國企業普遍因人資結構精簡或由區域性人資窗口(如大中華區),人資聯繫窗口許多已設置在中國來統籌多國市場之人才招聘與配置。在人資顧問服務實務中,顧問公司需依企業委託,協助進行外部人才搜尋、履歷蒐集與初步評估,並將相關資料提供企業作為任用決策之參考。然而,台灣現行有關跨境個人資料傳輸及兩岸人力之相關規範,對人資顧問公司處理與傳輸招募相關資料採取限制性設計。即便此類服務為跨國人資作業之標準流程,顧問公司仍因現行法規而無法提供必要之專業支持。
自整體國家競爭力與產業發展角度,跨國企業選擇設置區域人資與專業服務節點時,高度重視各國對跨境人力與資料流動之制度清晰度與可預期性。在現行規範下,若跨國人資顧問公司於履行外部招聘與履歷傳遞等顧問職責時,缺乏明確之合規依循指引,企業實務上將傾向由第三地之顧問團隊承接相關服務,使台灣於區域人力專業服務體系中的角色逐步弱化。
基於此一宏觀考量,建議可由國發會協同相關部會,研議建立針對「跨國人資顧問服務」之行政指導原則,明確界定在特定條件與用途下,顧問公司得於可管理風險前提中,協助企業進行外部人才招聘所必要之履歷資料處理,以提升制度透明度與投資環境之可預期性。
此一禁止性規範雖具政策與國家安全考量之基礎,然其規範對象主要限於人資顧問公司,並未涵蓋企業內部基於營運管理所進行之跨境人力資料傳遞與決策流程。在此制度設計下,跨境人力相關資料仍可於企業內部體系中持續流動,而具備專業能力與合規意識之顧問業者,卻因法規限制而無法參與或被排除於制度之外。僅對外部人資顧問公司加以限制,不僅降低制度透明度,更無法對潛在之國家安全疑慮產生任何實質影響。
本委員會建議:
鑑於前述制度適用現況,建議主管機關得研議透過制定具體且可操作之行政規範與監理機制,明確界定人資顧問公司於符合國家安全要求之前提下,從事跨境資料處理之適用範圍與管理原則,以利整體治理架構之完善,並強化國家安全與風險管理之完整性,同時回應跨國企業人力運作與專業服務之實務需求。
建議二:推動專業技能身心障礙者(含特教生)積極就業之政策
根據勞動部113年「身心障礙者勞動狀況調查」,具備專業技能之身心障礙者就業率仍偏低。特教體系畢業生雖具備相關職能與技能訓練背景,但未被納入《身心障礙者定額進用制度》範圍,導致可投入職場之人才未被充分統計與運用,同時也降低企業符合法規及落實職場友善的政策效果。
一、擴大進用對象以提升就業率並強化企業合規成效
- 建議將115年勞動部推出雇主支持身心障礙員工就業試辦計畫的支持範圍之一,特殊教育學生(具有效或有效期間屆滿次日起5年內之特殊教育學生鑑定證明者)納入定額進用制度,使具備專業技能的特教來源人才正式成為企業可進用之母數,有助提升整體身障就業率。
- 企業得以更精準媒合資訊、行政、技職等具技能之身障人才,提高符合法規之彈性與達標率。
- 擴大納入對象可強化教育端與就業端的銜接,使特教體系的職能訓練成果更有效導入產業。
二、促進專業技能導向的友善職場與產業鏈接軌
- 將特殊教育學生(具有效或有效期間屆滿次日起5年內之特殊教育學生鑑定證明者)納入統計後,企業在職位設計、工作再造與合理調整的規劃可更具方向性。
- 政府可據此強化專業技能導向的職涯輔導及產業鏈課程銜接策略,使供需更為精準。
- 推動企業聘用具技能之身障者,有助於將ESG與DEI原則具體化,也提升國際企業永續形象。
本委員會建議:
將具有效或有效期間屆滿次日起5年內之特殊教育學生鑑定證明者的特教生,納入定額進用制度,此舉可同時提升身障者(含特教生)之就業率、強化企業合規與用人彈性,將可推動台灣勞動市場更加包容與永續。建議政府可以分階段導入並搭配企業支持措施,例如於試辦期間允許相關聘僱人數計入定額進用名額,使人才培育與產業需求有效接軌。
建議三:落實整合性經濟政策規劃,以推動產業永續發展
零工經濟商業模式在全球蓬勃發展,透過創造多元收入來源、擴展進入市場途徑、激發商業創新動能、擴大消費者選擇空間,以及增加民眾取得基礎商品與服務的管道,為各方利害關係人創造實質效益。若要確保此趨勢的永續發展,有賴兼顧產業永續與勞工福祉兩者的政策框架。而如何取得兩者之平衡,則有賴實務執行經驗的累積,以及持續深化的利害關係人對話機制。
保護勞工與保障商業可行性之間並非對立關係;法規若顧此失彼,不僅將壓縮就業空間,更將削弱整體經濟發展動能。對台灣而言,建構均衡完善的監理框架,是鞏固投資環境、吸引並留住投資的關鍵。這對致力成為全球數位創新重鎮的台灣而言尤為重要。
立法院於年初通過之《外送員權益保障及外送平台管理法》(以下簡稱「本法」)即為一具代表性之案例。政府致力回應平台工作者訴求的用意值得肯定,然而立法設計上存在的根本性缺陷,已衍生出產業執行層面的挑戰,例如營運障礙增加、成本負擔加重、合規複雜度提升,以及創新空間受限等,對產業存續帶來不容忽視的隱憂。
治理目標與實際成效之間的落差,往往造成事與願違的結果:原意保護勞工的法規,反而壓縮就業空間。一旦法規負擔迫使平台業者縮減營運規模、撤回未來投資,對任何一方均無裨益。
本委員會肯定政府保護勞工權益的承諾,惟籲請採取進一步行動,避免法規執行導致非預期後果,同時確保產業得以長期永續發展。為此,本委員會特提出以下具體建議:
3.1 建立全面性的執行檢討機制。政府應建立定期、系統性的立法成效檢視機制,尤其應持續追蹤本法之執行情況,並善用現有數據資料,對政策影響進行客觀評估。此一機制亦應設有明確管道,確保充分納入及回應產業觀點(例如投資與營運風險之評估)。
3.2 未來零工經濟法規中,落實整合性政策原則。零工經濟涵蓋範疇廣泛,除餐飲外送外,尚包括照護服務、家事服務、任務型接案者及其他各類平台媒介工作型態,各領域均有其獨特的營運邏輯與市場結構。台灣在為不同平台經濟領域建構監理框架之際,若能從政策規劃之初即系統性地納入關鍵機制,包括定期檢討程序、多面向影響評估,以及制度化的產業與政府對話管道,將有助於避免重蹈本法執行困境,並防止因事後被動修補,而動搖企業信心與投資者意願。
建議四:建立明確且一致的定義與指引,以規範各類職場不當行為,打造勞資互敬共贏職場
台灣現行已有多項與預防職場不當對待與不法行為相關的法律與規範,涵蓋暴力、性別歧視、性騷擾等各類職場不當行為。近期勞動部修訂《職業安全衛生法》(下稱「職安法」,OSHA),新增預防職場霸凌的章節,使相關規範更加完整。
本委員會高度肯定勞動部積極回應社會對心理健康議題的日益重視。然而,關於心理衛生層面不當對待的定義(修法後OSHA第22條)仍偏向概括,缺乏具體且能反映職場實際情境的描述,難以用於明確識別職場特定的不當行為樣態。
此外,最新OSHA修法中所要求強化預防措施與程序正義之期待,亦尚未與其他相關法律與指引達成一致。舉例而言:外部調查人員的最低要求(第22條第2款)與《性別平等工作法》並未一致;另,由職安法延伸之《執行職務遭受不法侵害預防指引》中所列之高風險情境亦過於概略,無法清楚區分不當對待與合法合規的日常管理督導權責。上述各規範中的差異,不但增加行政執行上的困難,亦妨礙各公營機關及私營企業即時處置與行動的能力,難以落實修法之初始目的與期待。
最後,在勞動部提高對私營企業在相關議題管理的期待之際,我們也期盼政府能進一步主導建立更多專業資源與培訓機制,針對職場不當對待與不法行為的預防、調查與判定,培育具備專業人才,提供更平衡且客觀的視角與專業執行。相關培訓應涵蓋企業內人資專業人員( HR)/職安環衛專業人員(EHS)/法務專業人員、勞動部認定之外部專家、勞動爭議仲裁人員、勞檢人員、調解人員、勞工協助或社福專業人員等。
我們高度肯定政府致力於打造更公平、尊重、健全的職場環境,若能進一步強化與整合相關法規,並提供跨類型不當行為的清楚定義與指引,將更有助於雇主在管理與督導上有效落實責任,也有助於建立一致標準,以促進更正向、健康的勞雇關係。
本委員會建議:
- 修訂職場不當對待之定義,並同步建立一致的執行指引與以職場情境為核心的情境描述,以協助清楚區分不當對待與不當行為,以及合理的管理與督導責任。
- 整合並一致化相關法律、法案與指引中的要求與期待。
- 建立並提供完善的專業培訓資源,以培育在預防、調查、判斷,以及受害者保護與支持等領域的專業人才。
建議五:提升外國專業人才及其家庭文件要求之彈性與一致性
為強化台灣吸引與留用國際人才之能力,本委員會建議政府持續改善外國專業人才及其家庭的文件審查程序。儘管近年來在數位化與流程精簡方面已有進展,實務上仍面臨相當挑戰,特別是在眷屬文件驗證部分。現行多階段程序,由地方或州政府的文件驗證、到中央政府的認證,再到駐外館處的驗證,通常會使家庭隨行搬遷延後 2 至 5 個月,各轄區的處理時間也有差異顯著。而不同駐外館處的文件要求亦不一致,導致移居相關規劃更加複雜。
這些延誤可能影響工作報到時程、子女入學與居住事宜安排,增加不確定性,也影響台灣在全球人才市場的整體競爭力。隨著區域內其他國家持續精進其文件驗證制度,台灣亦需持續優化相關文件審查程序,以確保與國際最佳做法保持一致。
本委員會建議政府採取更具彈性且友善家庭的作法,例如在中央政府核發文件無法取得時,得接受地方政府核發並可透過可信管道驗證的家庭文件。同時建議建立駐外館處一致且透明的文件要求及服務水準,包括明確的可接受文件類型與處理時程指引。這些措施可望保守估計縮短家庭搬遷時程約 6 至 10 週,並降低外籍人才所需面臨的不確定性。
越南將於 2026 年 9 月 11 日正式加入《海牙認證公約》(Apostille Convention),顯示國際朝向單一步驟文件驗證的趨勢,可降低成本並提升人才流動效率。雖然台灣非公約締約國,但可透過對家庭民事文件採行等同 Apostille 成效的做法,以及強化駐外館處作業一致性,以達到類似效果。
落實上述措施將有助於降低行政負擔、提升可預測性,並進一步強化台灣作為友善全球人才目的地的吸引力。本委員會鼓勵政府持續跨部會合作,共同推動更務實且支持外籍人才與其家庭的解方。
