1.1. Company History
1.2. Mission Statement
1.3. Company Philosophy

2. Salary and Bonus

2.1. Time Records
2.2. Salary and Overtime Pay
2.3. Payday and Pay Dispersion
2.4. Salary Advances
2.5. Absences and Tardiness
2.6. Monthly Attendance Bonus Plan
2.7. Airfare Bonus
2.8. Family Tree Bonus Plan

3. Leaves

3.1. Paid Leave
3.2. Sick Leave
3.3. Special Leave
3.4. Bereavement Leave

4. Arrangement for Accommodation

4.1. Temporary Accommodation Service
4.2. Permanent Accommodation

5. Visa Issues

6. Airport Arrival

7. Settling Down

7.1. Expenses
7.2. Budgeting Your Cash

8. Work Permit

9. Taxes

9.1. Taxable Year
9.2. Monthly Withholding Tax
9.3. Annual Income Tax
9.4. Applying for a Tax Refund

10. National Health Insurance

11. Renewing Your Contract

1.1.  Company History

International Avenue Consulting Company was founded in 1999. At that time, IACC was one of the first companies of its kind in Taiwan. Due to our team's driving ambition and quality service, it didn't take long for us to set the industry standards and become Taiwan's Professional Placement Service and Recruiting leader. IACC now offers Foreign English Teachers the best, and most efficient professional placement service in Taiwan.

1.2.  Mission Statement

Our goal is to efficiently, effectively, and conveniently place foreign teachers into much needed teaching positions. It is our commitment to our teachers that we will make the job-seeking process as easy, comfortable, and friendly as possible.

It is our promise to our client schools that we will seek out the qualified foreign teachers available to meet their standards.

We pledge to our schools and teachers that we will endeavor to make this process of job placement as easy and worry-free as possible. We also pledge that our service will satisfy both the school¡¦s and the teacher's needs.

1.3.  Company Philosophy

Only through improved employment for teachers and better education for students can we open the door to a more exciting future for both. By seeking out the most-qualified teachers and helping them find the jobs that they want, we take an active role in this process of improving opportunities in Taiwan.

We believe that through our cooperation with both schools and teachers, we will help build a better tomorrow for Taiwan in the Global Economy.

2.1. Time Records

All teachers will be expected to keep a time card with their school. This will be the official reference for calculating monthly wages.

It is also the teacher¡¦s responsibility to complete the Full-Time Teacher Attendance Form every month. The teacher will be supplied with the said form upon settling down with a full time position. This form shall be the basis of his/her monthly pay.

Substitute teachers must make sure that they have a time card at the school they¡¦re substituting at. If not, they must obtain a time card that is signed by the school principal.

Substitute teachers must also complete the Part-Time Teacher Attendance Form after he/she completes his/her substituting work in a school. The teacher will be supplied with the said form.

2.2. Salary and Overtime Pay

The salary is based on 25 teaching hours a week. Office hours and teaching hours combined will be not more than 40 hours a week. Hours may vary from school to school and do not affect the salary per month.

For every teaching hour worked above the 25 hours, the rate of pay is NT$ 500 per hour. Hours when a teacher is at school, but not teaching, are not considered teaching hours.

If a teacher missed any days of work, his/her pay will be reduced accordingly.

Outside regular class hours, the full-time teacher is required to attend events to promote the school up to a maximum of six (6) times a year without expecting any extra pay. However, should the event require the teacher to stay more than 4 hours, an extra NT$ 500 per hour compensation would be paid for each hour above 4 hours.

2.3. Payday and Pay Dispersion

All teachers will receive their salaries on the 15th of the month. In the event that the 15th falls on a weekend or holiday, salaries will be dispersed on the following working day.
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All paycheck advances taken out before payday will be deducted from the teacher's paycheck. All other outstanding loans shall also be deducted in full unless other arrangements have been made.

2.4. Salary Advances

Full-time teachers are allowed to request a salary advance of a maximum of NT$ 3,000 per week. To receive a salary advance, teachers must request it by Thursday of the week they would like to receive the advance. All advances are paid out on Friday afternoons.

All requests for salary advances shall be in writing and sent to the accounting department by e-mail.

IACC reserves the right to decline requests for salary advances.

2.5. Absences and Tardiness

If a teacher missed any days of work, his/her pay will be reduced accordingly.

The formula for computing a month¡¦s salary when a teacher has absences is as follows:

If a teacher is tardy, his/her pay will be reduced by NT$ 12 per minute.

2.6. Monthly Attendance Bonus Plan

All full-time teachers will conditionally be credited with a NT$ 3,000 bonus for every month worked. These credited bonuses will be paid in full upon completion of contract. This bonus starts after the second month of work.

Conditions of the Monthly Attendance Bonus Plan

• The teacher is never late for work.
• Does not miss a day of work (including sick leave, or any form of leave)

• Attends all school special events scheduled during that month.

• If for any reason, the teacher applies for leave and is absent from work, no bonus will be paid for that month.

• If the teacher applies for leave and finds a substitute for the period of absence, the bonus will remain in effect. If for any reason, the teacher DOES NOT APPLY FOR OR NOTIFY IACC of his/her absence from work, the bonus will not be paid that month and the teacher shall be responsible for any legal consequence that may occur.

By R.O.C. Law, all bonuses are subject to income tax.

2.7. Airfare Bonus

As an added bonus to our teachers, we provide a NT$ 30,000 airfare bonus for full-time teachers who complete their 12-month contract. This bonus will be paid at the end of the contract.

In the event the teacher is transferred to a different school and finishes his/her contract in the second school, he/she shall still receive the Airfare Bonus in full.

If the teacher does not complete his/her one (1) year contract, the Airfare Bonus shall be forfeited.

By R.O.C. Law, all bonuses are subject to income tax.

2.8. Family Tree Bonus Plan

Teachers working at IACC have the opportunity to increase their income beyond what they earn in the classroom by participating in the Family Tree Program.

The program is designed to reward our teachers for introducing new teachers to the company. As compensation for doing so, the teacher will earn an additional NT$ 1,500 a month for each person he/she recruits for IACC up to a maximum of 12 months provided that the newly recruited teacher stay at any of the full-time positions that IACC has a contract with.

In order to qualify for a Family Tree Bonus, the IACC teacher must act as a recruiter. This means that before the prospective teacher arrives, he/she is responsible for communicating with the prospective teacher.

The IACC teacher must provide IACC¡¦s recruitment department the following information regarding their recruits.

• Complete resume
• Photo
• Available date

IACC¡¦s recruitment department will inform the teacher whether the prospective teacher is accepted or not. If accepted, IACC¡¦s recruitment department will send him/her (the IACC teacher) a contract and some forms.

The IACC teacher will then send the contract and forms to his/her recruit.

Upon receipt of the recruit¡¦s flight information, the IACC teacher will forward this information to IACC¡¦s recruitment department. From that moment on, IACC¡¦s recruitment department will arrange for the airport pickup and placement.

3.1. Paid Leave

The teacher shall be entitled to fourteen (14) days paid leave per year. It shall be noted that this leave may be taken a maximum of seven (7) days at a time, seven (7) days after each semester, or as previously agreed. The first seven (7) days may only be taken after completing six (6) months of employment in one SCHOOL.

The Chinese Lunar New Year week shall be one of the seven (7) day periods. The second seven (7) day period shall be taken during the summer months. The schedule shall be discussed between the teacher and the school.

If due to special circumstances the paid vacation is taken before completion of six (6) months of employment, payment of said leave shall be withheld until the sixth month of employment. Said amount will be included in the teacher¡¦s paycheck.

Should the teacher not complete six (6) months in one school, he/she shall not be entitled to any paid leave.

3.2. Sick Leave

For sick leaves totaling three (3) or more days in one week, it is the teacher¡¦s responsibility to obtain a hospital certificate. Only certificates from accredited government hospitals are valid. The teacher must submit the certificate to his/her school within two (2) days after returning from said sick leave.

Should the teacher fail to obtain such a certificate, he/she shall be considered absent without leave (AWOL). Such action also constitutes a serious breach of contract.

For sick leaves of less than two (2) days in one week, a hospital certificate is not necessary. The teacher is required to call the school or IACC at least two (2) hours before his/her class starts.

The teacher shall not receive pay during the duration of his/her sick leave.

3.3. Special Leave

Should the teacher request to go on special leave, he/she must seek the approval of both the school and iacc at least two (2) months in advance.

Should the teacher fail to obtain the approval of the school and IACC and goes on leave, he/she shall be considered absent without leave (AWOL). Such action also constitutes a serious breach of contract.

The teacher shall not receive pay during the duration of his/her special leave.

3.4. Bereavement Leave

The teacher is allowed to go on bereavement leave if there is a death in the family. Furthermore, IACC shall provide the teacher with a bereavement pay based on the degree of kinship between the teacher and the deceased.

• First degree (parents and children): NT$ 3,000
• Second degree (siblings): NT$ 1,500
• Third degree and onwards: none

In order to claim the bereavement pay, the TEACHER must present the original or an authenticated copy of the death certificate.

4.1. Temporary Accommodation Services

A new teacher will be provided with three (3) nights accommodation in a hotel in Taichung City.

The Temporary Accommodation is free of charge for three (3) nights. After three (3) nights, the TEACHER shall be responsible for paying his/her own hotel bill. Should the TEACHER seek employment on his/her own, and not through IACC, he/she will be charged the first three (3) nights' hotel bill.

4.2. Permanent Accommodation

Arrangements for accommodation are different in each school.

4.2.1. Dormitory Accommodation

A school may have a dormitory exclusively for their foreign teachers. The teacher will be provided with a private room in the dormitory. The room will be furnished with air conditioning, a bed, desk and chair, and a clothes closet. The bathroom, kitchen and living room will be shared. The teacher will have to pay for the utilities (electricity, water, gas), telephone and maintenance.

Some schools will require the teacher to pay a damage deposit. This deposit will be deducted from the teacher¡¦s salary. This deposit will be refunded in full to the teacher upon completion of his/her contract.

Should the teacher choose not to accept the accommodation provided, he/she will have to pay for his/her own accommodation. We will help the teacher find an affordable apartment that is near the school. This service is free of charge. We are usually able to do this within 2 to 3 days.

Some apartments are handled by agencies that charge a one-time service charge upon signing the lease. The teacher will have to shoulder this expense.

On some occasions, IACC may be required to co-sign the lease. If such an arrangement is required, IACC will not release any of the teacher¡¦s bonuses until either:

• The full completion of the rental contract and the teacher has left the apartment with the full compliance of the landlord;

• The teacher completes the rental lease and has re-signed for another period. All bonuses accrued after the lease period may be held until the completion of the new lease contract as per the discretion of IACC.

4.2.2. Shared Apartment

A school may provide a furnished apartment for their teachers. The teacher may have to share the apartment with another teacher. The teacher will be provided with a private room in the apartment. The room will be furnished with air conditioning, a bed, desk and chair, and a clothes closet. The bathroom, kitchen and living room will be shared. The teacher will have to pay for the utilities (electricity, water, gas), telephone and maintenance.

Should the teacher choose not to accept the accommodation provided, he/she will have to pay for his/her own accommodation. We will help the teacher find an affordable apartment that is near the school. This service is free of charge. We are usually able to do this within 2 to 3 days.

Some apartments are handled by agencies that charge a one-time service charge upon signing the lease. The teacher will have to shoulder this expense.

On some occasions, IACC may be required to co-sign the lease. If such an arrangement is required, IACC will not release any of the teacher¡¦s bonuses until either:

• The full completion of the rental contract and the teacher has left the apartment with the full compliance of the landlord;

• The teacher completes the rental lease and has re-signed for another period. All bonuses accrued after the lease period may be held until the completion of the new lease contract as per the discretion of IACC.

4.2.3. Housing Subsidy

Instead of providing accommodation, a school may provide a housing subsidy. Upon settling in with the school, we will help the teacher find an affordable apartment that is near the school. We are usually able to do this within 2 to 3 days.

Some apartments are handled by agencies that charge a one-time service charge upon signing the lease. The teacher will have to shoulder this expense.

On some occasions, IACC may be required to co-sign the lease. If such an arrangement is required, IACC will not release any of the teacher¡¦s bonuses until either:

• The full completion of the rental contract and the teacher has left the apartment with the full compliance of the landlord;

• The teacher completes the rental lease and has re-signed for another period. All bonuses accrued after the lease period may be held until the completion of the new lease contract as per the discretion of IACC.

The housing subsidy will be given to the teacher together with his/her monthly paycheck.

4.2.4. No Accommodation and No Housing Subsidy

Schools in Taipei City, Taichung City, and other major cities usually do not provide accommodation or housing subsidy. Upon settling in with the school, we will help the teacher find an affordable apartment that is near the school. We are usually able to do this within 2 to 3 days.

Some apartments are handled by agencies that charge a one-time service charge upon signing the lease. The teacher will have to shoulder this expense.

On some occasions, IACC may be required to co-sign the lease. If such an arrangement is required, IACC will not release any of the teacher¡¦s bonuses until either:

• The full completion of the rental contract and the teacher has left the apartment with the full compliance of the landlord;

• The teacher completes the rental lease and has re-signed for another period. All bonuses accrued after the lease period may be held until the completion of the new lease contract as per the discretion of IACC.

This section is irrelevant for those who already have work visas. (see Chapter 8)

Please check your Visa regularly to ensure that you do not overstay. We hold no responsibility for informing you when you need to extend your Visa.

DO NOT CHECK THE EXPIRY DATE OF YOUR VISA. IT HAS NOTHING TO DO WITH HOW LONG YOU HAVE TO STAY IN TAIWAN.

Check the yellow embarkation card in your passport and count 30 or 60 days depending on the period you have been given from that stamp on the back of this card.

Please inform us at least 14 days before your visa expires. You may require visa extension paperwork. If you don't, then you will need to inform reception that you forgot and make alternative arrangements.

On the plane to Taiwan, you will receive a Disembarkation/Embarkation and Customs Declaration Form. If you do not receive one on the plane, you may obtain one at the arrival passport control counter.

At the arrival passport control counter, present the following:

• passport
• visa
• departing flight ticket
• Disembarkation/Embarkation and Customs Declaration Form

The immigration officer will stamp your date of entry on the visa page of your passport. Make sure that the immigration officer stamps the entry date on the visa page as there are some cases where the visa officer fails to locate your visa and assumes that you entered Taiwan on a VISA-EXEMPT ENTRY status. If such happens, you will only be allowed to stay in Taiwan for 30-days and no extensions will be granted.

The immigration officer will also staple the Embarkation Card to your passport. Do not misplace the Embarkation Card.

After you get your affairs in order at the immigration counter, proceed to the Baggage and Customs Hall to retrieve your baggage. If your baggage are not dutiable, proceed to the "Nothing to Declare" counters, indicated by the color green. If you are brining dutiable goods, proceed to the "Goods to Declare" counters, indicated by the color red.

After you clear customs, proceed to the Arrival Passenger Hall. Our driver will be there waiting for you. He/She will be holding a board with your name on it. Please do not wander outside the passenger hall as it would make it difficult for the driver to spot you.

Moving to a new environment requires patience, perseverance, and some financial management skills. Unless you brought enough money to tide you over until your first paycheck, the first two to three months will be financially challenging. We have developed a guide for you that will help you budget your finances.

7.1. Expenses

The cost of living in different parts of Taiwan is varied. Taipei City remains the most expensive. The values presented in this section are averages and should not be taken as absolutely accurate.

7.1.1. Accommodation

If your school does not provide accommodation, you will have to have enough money to rent an apartment before you receive your first paycheck. The standard for renting an apartment here in Taiwan is two (2) months deposit and one (1) month advance. So, the moment you sign a lease for an apartment, you will have to pay for three (3) months.

Apartments in Taiwan are measured by pings.  The computation for the number of pings usually include the hallway, elevator, bathroom and balcony. 

1 ping (1 tatami mat)

= 3.30579 sq. meters = 35.58324 sq. ft

The cheapest kind of apartment is the studio-apartment. A studio-apartment usually comes furnished with air-conditioning, bed, desk and chair, and clothes cabinet. There's always a bathroom with shower and toilet. TV and refrigerator would cost extra.

Studio-apartments usually cost NT$ 4,000 to NT$ 7,000 a month. Upon signing the lease, you will need to pay NT$ 12,000 to NT$ 21,000 up front.

One-bedroom apartments may or may not have a kitchen, and may or may not come furnished. Some come with two bathrooms.

One bedroom apartments usually cost NT$ 8,000 to NT$ 15,000 per month. Upon signing the lease, you will need to pay NT$ 24,000 to NT$ 45,000 up front.

Two and three-bedroom apartments usually have at least 2 bathrooms and a kitchen. They may or may not come furnished. Teachers usually pool their money together to rent such an apartment.

Two and three-bedroom apartments usually cost NT$ 15,000 to NT$ 30,000 per month. Upon signing the lease, you will need to pay NT$ 45,000 to NT$ 90,000 up front.

Aside from the rent, some apartments also collect a monthly maintenance fee. Depending on the building administrator, the maintenance fee may be collected monthly, semi-monthly, or quarterly. Usually, you can get a discount when you pay for a couple of months in advance.

The maintenance fee usually includes garbage collection, security, and electricity for the common areas like hallways, lobby and elevators.

Maintenance fees range from NT$ 300 to NT$ 2,500 a month depending on the size of the apartment and the services included.

Below is a summary of what you will expect to pay upon signing your apartment¡¦s lease.

Unless you brought enough money to rent an apartment right away, we recommend that you spend one month in a hostel or dormitory. The monthly rate for such is around NT$ 5,000 to NT$ 7,000. You will need to pay upfront for the entire month.

For weekly payments, hostels and dormitories will charge by the day. Daily rates for hostels and dormitories are NT$ 250 to NT$ 500 per day.

Staying in a hostel or dormitory will provide you with the chance to familiarize yourself with your new environment before settling down.

7.1.2. Utilities

Utilities include electricity, water and gas.  The amount you pay for rent usually do not include utilities.

In most studio-apartments, you only need to pay for electricity and water. Only larger apartments with kitchens have gas. Some older buildings may use gas-run water heaters.

Electric bills come every two months. Water and gas bills come every month. Utility bills can be paid in any bank, post office or convenience store. It is essential that utility bills be paid on time. Paying overdue bills is a big hassle. You will have to travel to the main office of the utility company to settle your account.

7.1.3. Other Amenities

Most apartments in Taiwan do not include Telephone, cable TV, Internet access and other special amenities.

Applying for cable TV is relatively easy. Depending on your location, cable companies charge an installation fee of around NT$ 2,000. Monthly fee is NT$ 500 to NT$ 600. Depending on your arrangement with the cable company, they will send you a bill every month or every 6 months. You can pay your cable bill in any convenience store or post office.

There are different rates for Internet access. ADSL is the most expensive. You will need to pay installation fees and monthly fees. For dial-up Internet access, you will need a telephone line and pay a fixed monthly fee plus usage. Pre-paid Internet access cards can be bought in most convenience stores.

Most teachers just use the computer in their schools or Internet cafes.

When applying for a local telephone line, you will need an ARC (Alien Resident Certificate). The installation fee is NT$ 3,000 and you will have to pay a refundable deposit of NT$ 1,000. Monthly phone bills can be paid in any convenience store. Like utility bills, it is essential that you pay them on time. Paying overdue bills is a big hassle. You will have to travel to the phone company¡¦s representative office to settle your account.

Getting a mobile phone would be more practical. Second hand mobile phones cost between NT$ 500 to NT$ 2,000 each. Most foreigners purchase pre-paid mobile phone cards as registration and deposits are not required. Pre-paid phone kits costs NT$ 1,000. In the kit, you will get a SIM card to install in your mobile phone. The kit is also preloaded with NT$ 300 to NT$ 500 worth of calls.

You can charge your phone with more call units by purchasing more pre-paid cards in any convenience store.

7.1.4. Transportation

The best way to travel around in Taiwan is to take the scooter. Second hand scooter shops can be found everywhere in Taiwan. They come in 50cc to 250cc models. Here¡¦s an approximate price range for each type of scooter.

ENGINE DISPLACEMENT	PRICE RANGE
125 cc	NT$ 20,000 to NT$ 30,000
100 cc	NT$ 15,000 to NT$ 25,000
50 cc	NT$ 10,000 to NT$ 20,000

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Gasoline/Petrol in Taiwan costs NT$ 18 to NT$ 20 per liter.  Mileage is 20 to 30 kilometers per liter.

 

A bicycle is a cheaper alternative to the scooter.  Mountain bikes can be bought in supermarkets and bike shops.  A basic mountain bike costs around NT$ 3,000.

 

If you prefer public transport, traveling by bus and train is relatively cheap.  To date, Taipei City is the only place in Taiwan that has an MRT system.  Unless it¡¦s an emergency, taking the Taxi is not advisable as it is too expensive.

7.1.5. Food

Food in Taiwan is relatively cheap if you are open to eating the local fare. A full meal in a lunch box costs NT$ 50 to NT$ 70. A lunch box meal consists of rice, a main meat dish, and 2 to 3 vegetable side dishes. Convenience stores and supermarkets also sell pre-cooked meals for about the same price.

Cheaper meals can be found in noodle stalls where a bowl of noodle costs NT$ 30 to NT$ 40.

Fast foods like KFC and McDonalds can be found anywhere. Price for a meal costs between NT$ 100 to NT$ 150.

For moderate and fine cuisine, prices range from NT$ 200 to NT$ 1,000.

7.2. Budgeting Your Cash

It is essential that you carefully plan your cash flow before you receive your first paycheck. If you have US$ 1,500 to US$ 2,000 with you to tide you over before your first paycheck, settling in would not pose a problem. If not, then we recommend this budget plan:

Accommodation. If your school does not provide accommodation, be prepared to set aside NT$ 8,000 for your temporary accommodation.

Food. A reasonable food budget is NT$ 150 per day. NT$ 150 per day would add up to NT$ 4,500 a month.

Miscellaneous. Be prepared to set aside some cash for basic supplies. A reasonable amount would be NT$ 3,000 a month.

Upon settling down with your school, you can ask for an advance of up to NT$ 3,000 a week. This weekly advance will be enough to tide you over until your first paycheck and eventually until you have enough money to rent your own apartment.

Upon settling down with your full-time position, we will begin the process of applying for your work permit. The processing time depends on the documents you are able to provide. On average, it takes around 45 days to process.

The work permit application process goes through three (3) government agencies. We have divided the entire process to four (4) steps.

Step 1: Preparation of Documents

Documents required:

• Photocopy of passport

• Photocopy/Original diplomas and certificates

• Chinese translation of diplomas and certificates from a licensed translator in Taiwan (NT$ 500 to NT$ 1,000 per document)

• 12 passport sized photos (approx NT$ 400)

• Health certificate from a government accredited hospital in Taiwan (approx. NT$ 1,500 to NT$ 2,000)

• Letters of reference from previous employers. Teaching or non-teaching related is acceptable.

Please provide letters of reference from your previous employers according to the following requirements:

• Doctorate degree - none required

• Master degree - at least one year work experience

• Bachelor degree - at least two years work experience

• College certificate - at least three years work experience

• High school - at least eight years work experience

Step 2: Ministry of Economics / Ministry of Education

Depending on your school, your work permit application will be processed through either the Ministry of Economics or the Ministry of Education.

We will forward the above documents together with an application to the Ministry of Economics / Ministry of Education for processing. It takes the Ministry of Economics / Ministry of Education seven (7) to fourteen (14) working days to process your case.

Upon approval, they will issue a document approving your employment.

Step 3: Ministry of Foreign Affairs

Documents required: