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
.
