Foreign professional workers refer to the provisions of Subparagraphs 1 to 6, Paragraph 1, Article 46 of the Employment Service Act and Subparagraph 4 of Article 4 of Act for the Recruitment and Employment of Foreign Professionals, where employers employ foreigners to engage in the following work in the Republic of China:
1. Specialized or technical work.
2. Director/manager/executive of a business invested in or set u by overseas Chinese or foreigner(s) with the authorization of the Taiwan Government.
3. Teacher at the following schools:
(1) Teacher at a public or registered private college/university or school established especially for foreign residents.
(2) Approved teacher teaching course(s) on foreign language(s) at a public or registered school of the high school level or lower.
(3) Teacher teaching course(s) at a public or registered private experimental high school’s bilingual department or at bilingual school(s).
4. Full-time teacher teaching course(s) at a short-term class registered for supplementary schooling in accordance with the Supplementary Education Act.
5. Sports coach and athlete.
6. Religious, artistic, and entertainment business work.
7. Possessing specialized knowledge or skill, and approved by the central competent authority in consultation with the Ministry of Education as a teacher of non-academic classes in a short-term tutorial school registered in accordance with the Supplementary Education Act.