I am married to a Taiwanese and have an APRC. I am a full time teacher at a private elementary school. I teach not only English, but also other subjects (Math, Science, Art and PE). My salary slip lists the following monthly deductions:
Labor Insurance Premium
National Health Insurance Premium
Income Tax
Do I have any retirement benefits at all?
What exactly is the Labor Insurance Premium for?
Is my employer obligated to contribute 6% into a pension plan?
Does this new law everyone is talking about apply to me, and if so, how?
If you are holding a full-time post within the establishment staffing of a registered private school at any level as a qualified, paid teacher, Teachers’ retirement act should be applied to you as @yyy said.
Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s)
學校法人及其所屬私立學校教職員退休撫卹離職資遣條例 http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=H0150032
Article 39
The provisions of this Act apply, mutatis mutandis, to the handling of the retirement, severance, resignation, and bereavement compensation payments of full-time, qualified, paid personnel in the categories listed below employed within the establishment staffing of a private school:
…
4. Foreign nationals holding a full-time post within the establishment staffing of a registered private school at any level as a qualified, paid teacher or in a capacity listed in any of the preceding three subparagraphs.
Within 2 months from the beginning of each semester, private schools shall make staff retirement, bereavement compensation, resignation, and severance reserve fund contributions to the Fund Management Committee in accordance with the following provisions:
Private schools at the senior secondary school level and above (i.e. including private colleges and universities): contribute an amount equivalent to 3 percent of tuition.
Private elementary schools and private junior high schools: contribute an amount equivalent to 2.1 % of miscellaneous fees.
…
The amount of money jointly contributed in accordance with the provisions of Article 4, Paragraph 1 shall be equivalent to 12 percent of double the staff member ’ s base salary (based on seniority), with the respective proportions of the joint contributions to be paid into each individual ’ s Retirement and Compensation Fund account each month set out below:
The staff member shall contribute 35 percent.
The school fund reserve account shall contribute 26 percent.
The private school shall contribute 6.5 percent.
The competent authority for the school shall contribute 32.5 percent.
If there is any shortfall in the contribution referred to in Subparagraph 2 of the preceding paragraph, the private school shall pay the difference.
So, I take this to mean that 12% of double my base salary should be set aside each month.
Let’s say I make 100,000 a month. 30,000 of that is my base salary. That means 7,200 should be set aside each month.
(2x30,000=60,000 x 12% = 7,200)
2,520 is deducted from my pay (35%)
1,872 is contributed from the school fund reserve (26%)
468 is contributed from the school directly (6.5%)
2,340 is contributed by the government (32.5%)
Article 3
In this Act the term “ staff ” refers to the paid, full-time, currently employed principal (president), teachers, and other staff employed within the establishment staffing of a registered private school, and staff of school foundations.
The “ staff of school foundations ” referred to in the preceding paragraph is restricted to those staff members employed within the establishment staffing number of a private school established by a school foundation.
Nope. Nothing about a certificate. So this is actually really good news.
I’m not sure. Article 39 seems to be saying foreign teachers should have a certificate.
BTW, if Teacher’s Insurance Act is applied, Labor Insurance Act may not be applied.
Labor Insurance Act
Article 6 The following workers above 15 full years and below 65 years of age shall all be insured under this program as insured persons, with their employers, or the organizations or institutes to which they belong reckoned as the insured units:
…
4.Employees of government offices or public or private schools who are not legally entitled to join civil servants’ insurance or the insurance of teachers and employees of private schools;
Article 39 The provisions of this Act apply, mutatis mutandis, to the handling of the retirement, severance, resignation, and bereavement compensation payments of full-time, qualified, paid personnel in the categories listed below employed within the establishment staffing of a private school:
research personnel appointed in accordance with the Employment Guidelines for Research Personnel at Universities;
professional technicians appointed in accordance with the Employment Regulations for Teaching Positions for Professional Technicians at Universities;
professional and technical teachers selected and appointed in accordance with the Regulations Regarding the Selection and Appointment of Specialized Technical Personnel at Junior Colleges; and 4. Foreign nationals holding a full-time post within the establishment staffing of a registered private school at any level as a qualified, paid teacher or in a capacity listed in any of the preceding three subparagraphs.
The provisions of this Act also apply, mutatis mutandis, to the principal and staff of a private preschool that has completed its registration.
So the big questions is, what is a “qualified teacher” at a private school if private schools hire unlicensed teachers? Does merely being hired as a teacher at a private school make you qualified for that position?
There is now a complete English translation of the Act for the Recruitment and Employment of Foreign Professionals available at the bottom of this announcement from the National Development Council. This is the version of the Act that was enacted by the Legislature earlier this week.
Article 11 covers eligibility for permanent residents for the ‘new’ pension system under the National Pension Act.
Article 12 covers new pension payment options for permanent resident public school teachers. In practice, this effects only professors who teach at public universities.
The Act is not yet in effect. The Executive Yuan will announce a date when it takes effect.
There is also a press release in Chinese here that may be useful to show to your HR department. No final Chinese version of the Act is available yet.
Icon, I’m afraid that this visa is available only to the lineal ascendants of special foreign professionals. Ordinary foreign professionals will not be able to sponsor their lineal ascendants for this visa.
The visa is good for a stay of six months and can be extended for another six months. So a total of one year. Act for the Recruitment and Employment of Foreign Professionals §13.
I don’t want to be senior! 
I want to be outstanding! 
