Marriage ARC, work permit and teaching kindergarten cram schools

[Kahuna]

If a foreign national has a marriage ARC (JFRV?), what is the paperwork requirement for the JFRV holder to work at cram schools?
I’m asking for a friend who keeps having the cram schools refuse to put her on the payroll – which makes no sense to me, since my understanding is a JFVC holder doesn’t need a separate work permit (even APRC holders have to apply for the work permit, I believe…but I digress).
So what is the reason for the cram schools not putting a JFRV holder on the payroll? Is it simply so the school can avoid paying taxes?
I’m assuming, this form of employment is quite common in Taiwan even for JFRV holders. What are the consequences for getting caught with this type of teaching for the JFRV holder?
I’m also assuming this will affect APRC application because there won’t be a record of tax payment?
Does Taiwan Immigration/Labor bureaus deal with this issue any differently than working on tourist visa (deportation/re-entry ban)?
Lastly, what’s the legal status with teaching at the kindergartens? I’ve heard it is illegal, regardless if you’re Taiwanese/foreign, and regardless of your visa status. A JFRV holder teaching kindergarten cram school is working illegally?
I think these are rehashed topics, but I haven’t been able to find clear information on the government websites.

[tando]

@Kahuna

y, what’s the legal status with teaching at the kindergartens? I’ve heard it is illegal, regardless if you’re Taiwanese/foreign, and regardless of your visa status. A JFRV holder teaching kindergarten cram school is working illegally?

I think this post may answer to this question.

List of Laws

Teaching English to 6 yo or younger kids at kindergartens or buxibans **Kindergartens ** Anyone without required credentials cannot teach anything legally in kindergartens. Educators should be directly employed by kindergartens they teach at. Kindergartens cannot provide work permits for foreigners. It is illegal that kindergartens provide full or half day English classes, or teach English as a subject. (Just integrated English curriculum is allowed.) The Statute for Preschool Educators htt…

Credentials to teach at kindergarten are here.

https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=H0070071

Teaching illegal kindergarten as a marriage ARC holder? What happens if caught?

The Statute for Preschool Educators Article 26 Preschools shall not employ preschool educators through dispatch employment. Personnel without educare certificates or credentials shall not be allowed to work as preschool educators. Preschool educators shall be prohibited to offer or lend educare certificates or credentials to others. Article 35 Persons for whom any of the following statements is true shall be subject to a fine of not less than 6,000 New Taiwan Dollars and not more than 30,0…

To teach kids, you need a criminal check, iirc.

@Kahuna

Does Taiwan Immigration/Labor bureaus deal with this issue any differently than working on tourist visa (deportation/re-entry ban)?

yes. You don’t violate immigration laws if you have a work right.

[Kahuna]

tando, this is really helpful. Thank you.
On the part about how the cram schools are dealing with an JFRV, is there a consensus amongst long term expat teachers on why some cram schools would do avoid including a teacher on the pay, and opting for under the table payment? As I mentioned, seems like the benefit would be reduced tax burden for the school (and for the teacher, to be fair).
Or am I misunderstanding the situation, and the employment is in fact legal because of the JFRV?

[yyy]

Tax, in most cases labor and health insurance, in some cases (foreign spouses and PR’s) pension contributions, and in some cases (foreign spouses) also employment insurance.

Plus, some people love that petty empowerment feeling of “I can mistreat you because you’re illegal foreign scum” so much that they want to act it out even when they can’t credibly threaten to get the person deported.