I can't find a link right now, but if my understanding is correct for foreign white-collar workers, the higher the degree level they possess, the lower the minimum salary requirement. This may seem pretty counterintuitive at first, but the purpose of the minimum salary requirement is NOT to benefit the foreign workers, but rather it is a measure to dissuade companies from hiring foreigners over (cheaper) locals.
In a case where a company wants to hire a foreigner with just a Bachelor's Degree, there is a high minimum salary of ~47k a month since, from the labor department's point of view, the foreigner had better possess some special skill set valuable enough to warrant the company paying this premium price, otherwise they had better just hire a local for the job instead and pay something closer to 30k.
If the foreigner has a Master's degree, on the other hand, then it is already assumed that he is more likely to possess valuable skills and will be not be competing for jobs with as many locals. Therefore, a high minimum salary is not required to dissuade companies from hiring these individuals.
Of course the elephant in the room is that it seems the labor department has assumed that there are hordes of white-collar foreigners scrambling to come to Taiwan and take all the the low-paying, long-hour office jobs from the locals. :roflmao: