professionals and to review the operation of the Parental Leave Without Pay system. 

1. Applicability to Foreign Professionals

First, in coordination with the amendment to the Act for the Recruitment and Employment of Foreign Professionals, it is explicitly stipulated that Foreign Professionals, Foreign Special Professionals, and Foreign Senior Professionals who are employed in Taiwan and have obtained permanent residence permits fall within the scope of coverage under the Employment Insurance Act. 

Accordingly, when enrolling such personnel in employment insurance, the insuring unit (employer) must submit not only a copy of the permanent residence proof but also relevant supporting documents, such as the work permit or a declaration issued by the insuring unit. 

2. Flexibilization of Parental Leave Without Pay

Secondly, regarding the system of Parental Leave Without Pay, in addition to the original application method based on a “month” unit, workers may now apply on a “day” unit basis and may take such leave in installments, provided the total duration is within the limit of 30 days. 

Consequently, the calculation method for the Parental Leave Allowance provided by Employment Insurance has been reviewed. The previous practice of “calculating periods of less than one month as one full month” has been changed to pro-rated issuance based on the actual number of leave days taken. Furthermore, regarding the claiming of benefits, applicants may choose to submit a claim once a total of 30 days has been accumulated or apply in installments. 

3. Cessation of Benefits upon Revocation of Permit

On the other hand, should a permanent residence permit be revoked or become invalid, the right to receive employment insurance benefits shall be forfeited pursuant to Article 25, Paragraph 6 of the Act for the Recruitment and Employment of Foreign Professionals. 

To clarify this regulation, Article 19, Paragraph 2 of the Enforcement Rules of the Employment Insurance Act further stipulates that the Vocational Training Living Allowance, which is issued based on the actual duration of training participation, shall be paid up to the day immediately preceding the effective date of such revocation or cancellation disposition. 

Conclusion  

This amendment aims to promote operational flexibility in systems that balance childcare and employment, while simultaneously clarifying the applicability of the Employment Insurance system to Foreign Professionals and Foreign Senior Professionals. For Japanese enterprises (and other international companies) engaging in local hiring or workforce allocation in Taiwan, this represents a significant institutional revision that requires attention in practice.