文匯法律事務所 Wen Hui Attorneys At Law

23/03/2026

外國專業人才延攬及僱用法(下稱外專法)第24條自115年1月1日修正施行，從事專業工作之專業人才適用勞工退休金條例之退休金制度(下稱勞退新制)，即無論是否取得永久居留身分，即適用勞退新制。雇主應依法按月為是類人員提....

23/03/2026

??Is New Scheme better off??
👓 Taiwan Update: Foreign Professionals Subject to Labor Pension Scheme (2026)
Starting January 1, 2026, foreign professionals in Taiwan will be mandatorily covered under the Labor Pension Act (New Scheme) — regardless of permanent residency status.
🔑 Key Highlights
✅ Employers must contribute at least 6% of monthly wages
✅ Existing employees → default to new scheme,
with a one-time irrevocable opt-out (by June 30, 2026)
✅ All new hires → automatically enrolled
⚠️ Key Risk Points
📌 Default enrollment applies if no action taken
📌 Retroactive contribution risk for PR holders
📌 Employers should review HR & payroll compliance






https://reurl.cc/xWO4M1

外國專業人才延攬及僱用法(下稱外專法)第24條自115年1月1日修正施行，從事專業工作之專業人才適用勞工退休金條例之退休金制度(下稱勞退新制)，即無論是否取得永久居留身分，即適用勞退新制。雇主應依法按月為是類人員提....

24/06/2025

打造台灣為亞洲資產管理中心

金管會推動台灣打造亞洲資產管理中心，今 (19) 日宣布通過 13 家銀行進駐高雄專區，預計今年 7 月正式啟動，銀行試辦業務將以 1 年為期定期檢視成果，此次開放 22 項業務均有銀行提出申請，

24/06/2025

引內文：
「不少企業誤以為只有財政部公告的「低稅負國家名單」才屬於CFC適用範圍，實際上這份名單僅供參考，例如某些國家如薩摩亞、模里西斯雖未被列入名單，但因其針對特定行業或地區提供極低稅率或特殊優惠，仍可能符合低稅負地區定義，應特別留意。」

https://www.facebook.com/share/p/1ELiGktJQK/

財政部北區國稅局提醒，企業申報「受控外國企業（CFC）制度」時有四大常見錯誤，包括誤解低稅負國家範圍、誤以為豁免就可免申...

12/03/2025

We are honored to be selected as one of the “Top Employment Law Firms in APAC” for 2025 by Manage HR.

Manage HR have announced, “This award is in recognition of Wen Hui Attorneys at Law’s stellar reputation and trust among customers and industry peers, evident in the numerous nominations we received from our subscribers. Wen Hui Attorneys at Law emerged as the Top Employment Law Firm in APAC 2025 after an exhaustive evaluation by an expert panel of C-level executives, industry thought leaders, and our editorial board.”

Anita Liao, partner of Wen Hui Attorneys at Law, during the interview by Manage HR, emphasizes the core values of Wen Hui:

“We help clients navigate challenges that extend beyond legal matters, providing resolution-oriented insights to guide business decisions with a strategic legal perspective.”

For more information:

24/12/2024

Wish you a Merry Christmas & Happy New Year!🎄🎁✨

14/10/2024

《本所廖郁晴合夥律師、歐陽芳安資深律師，於民國113年10月14日應知名韓商公司邀請，進行「工作場所性騷擾防治教育訓練」企業培訓講座》


性平三法（性別平等工作法、性騷擾防治法及性別平等教育法）已於民國113年3月8日全面修正、施行。其中性別平等工作法就職場性騷擾之定義、適用範圍、雇主義務、行為人責任等均進行大幅度地修正，除明文規定雇主應事前強化性騷擾防治教育、採行防護措施、建立申訴管道外，更應採取立即有效之糾正、補救措施及對於具權勢地位之行為人，得於調查期間採取停職、調整職務內容等暫時性作為，以達防治工作場所性騷擾發生之目的。

本所廖郁晴合夥律師、歐陽芳安資深律師應知名韓商公司邀請，進行 #工作場所性騷擾防治教育訓練 之企業培訓講座，內容包括現行性別工作平等法之性騷擾定義介紹、近期法院實務判決案例分析、具體申訴程序、期限及相關規範等，藉由以上分享，期得以提升員工對於性騷擾防治之遵法意識、促進勞雇雙方間建立安心、友善之職場工作環境。

14/05/2024

Uber Eats announced today a major development: it will acquire Foodpanda's delivery business in Taiwan. However, the transaction still requires approval from regulatory authorities such as the Fair Trade Commission (FTC). The FTC stated that this merger of the two leading delivery giants will significantly impact the market. They will focus on changes in market concentration, unilateral effects, and synergies. The FTC does not rule out holding public hearings or forums to gather opinions from various stakeholders.

Uber Eats今天宣布重磅消息，將併購foodpanda台灣外送事業，不過交易仍須經公平會等主管機關審核。公平會表示，此案是外送兩大龍頭結合案，對市場影響不容小覷，將聚焦市場集中度變化、單方效果及協同效果，不排除召開公聽...

14/05/2024

Uber Eats announced today a major development: it will acquire Foodpanda's delivery business in Taiwan. However, the transaction still requires approval from regulatory authorities such as the Fair Trade Commission (FTC). The FTC stated that this merger of the two leading delivery giants will significantly impact the market. They will focus on changes in market concentration, unilateral effects, and synergies. The FTC does not rule out holding public hearings or forums to gather opinions from various stakeholders.

https://www.linkedin.com/posts/veronica-chu-4815926a_uber-to-acquire-foodpandas-taiwan-business-activity-7196076053235130368-_fIe?utm_source=share&utm_medium=member_desktop

25/12/2023

值此佳節，祝福大家喜樂平安，迎向富足圓滿的2024年。

Wishes you a very merry Christmas. 🎄

May the coming 2024 bring continued peace, prosperity and growth. 💫💫💫💫

12/12/2023

⏳Minimum wage in Taiwan should be adjuested in line with the annual rise of consumer price index.

🚩Violating the minimun wage requirement, the employer will subject to a fine up to US$47,600.

🧐From January 1, 2024, the minimum wage is set to be NT$ 27,470 (US$ 886 ) per month, or NT$183 (US$ 6) per hour. Taiwan's minimun wages is higher than HK, Tailand and China.

Taipei, Dec. 12 (CNA) The Legislative Yuan on Tuesday gave the green light to a proposed minimum wage act, which stipulates that minimum wages in Taiwan should be adjusted in line with the annual rise of the consumer price index (CPI).