1. 外資金額在新臺幣一億元以上之公司所聘僱總經理級以上之外籍人員;或外資金額在新臺幣二億元以上之公司所聘僱各部門主管級以上之外籍人員。 Company foreign capital over NT$ 100.000.000 (one hundred million).Which engage the service for position of a foreign nationality general manager or up ward position . Company foreign capital over NT$ 200.000.000 (two hundred million).Which engage the service for position of a foreign nationality director or upward position.
2. 上年度營業額在新臺幣五億元以上之公司所聘僱總經理級以上之外籍人員;或年度營業額在新臺幣十億元以上之公司所聘僱各部門主管級以上之外籍人員。 Company business income previous year over NT$ 500.000.000 (five hundred million) . Which engage the service for position of a foreign nationality general manager or up ward position . Company business income previous year over NT$ 1000.000.000 (ten hundred million).Which engage the service for position of a foreign nationality director or upward position .
3. 上年度在我國繳納綜合所得稅之薪資所得達新臺幣三百萬元以上;或當年度月薪達新臺幣二十五萬元之公司或人民團體主管級以上之外籍人員。 Yearly income tax over NT$ 3000.000 (three million) or monthly income over NT$ 250.000 (two hundred fifty thousand), which engage the service for position of a foreign nationality director or upward position