Very happy to be wrong, as I often am, and definitely not an expert in this area (or a lawyer!), but is there a source for this? Here’s my best attempt:
Article 8 in the Qualifications and Criteria Standards is the probably one that sets up the authority for the regulation I posted above (勞動發管字第10605154981號) that states the 47k as a minimum wage. The Qualifications and Criteria Standards is itself set up in the Employment Service Act Article 46, paragraph 12.
The Employment Service Act does have some exemptions from certain requirements for specific cases. What we’re interested in is exemptions from Article 46 1-6, which is what kicks in the minimum wage requirements based on the type of work as defined there and elaborated on in the Qualifications and Criteria Standards.
There are exemptions in Article 48 and Article 51.
Article 48 exempts researchers, foreign spouses of nationals, and university lecturers from applying for a work permit, but as far as I can tell, the provisions of Article 46 related to minimum wage still apply.
Article 51 is a bit more inclusive. If you are a refugee, have been continuously employed and are in good standing for >5 consecutive years, a relative of a Taiwanese national or a permanent resident, then you are exempt from Article 46 paragraph 1 (specialised and technical work) & 3 (teaching).
None of those exemptions apply to gold card holders (though how interesting is it that you are exempt just by being here for 5 years?), so digging further. Let’s see if the Foreign Talent Act overrides any of this.
Unsurprisingly, there are many references to Article 46 of the Employment Service Act in the Foreign Talent Act. It defines “professional work” as basically Article 46 Article 1-6, plus some teaching things. The special treatment of teachers continues - the Foreign Talent Act reverts control of permitting regulations and exemptions to Ministry of Education. Including unexempting the exemption for getting a permit for foreign spouses of Taiwanese nationals. So, to find out more about teachers have to check another law.
But for other professionals… Article 6 of the Foreign Talent Act says that it’s up to Article 46 Para 1-6 of the Employment Service Act. Article 7 overrides the Employment Service Act to extend the length of the permit to up to 5 years. Article 17 exempts kids from Article 46 of the Employment Service act.
… and that’s it. So, I can’t find any exemption for gold card holders other than those already mentioned in the Employment Service Act.