No, registrations with social security in Taiwan cannot be backdated. Under Taiwan's labor laws, employees must be registered with both Labor Insurance and National Health Insurance (NHI) on their official start date. Employers are legally required to complete this registration process on or before the employee's first day of work.
Key Points:
Same-Day Registration Required: The employee's enrollment in labor and health insurance must begin on the actual employment start date stated in the contract.
No Retroactive Registration: Backdating social security registration is not permitted under Taiwan's legal framework. Late registration can result in penalties for the employer and a gap in insurance coverage for the employee.
Employer Obligation: Remote People ensures that all employee registrations are submitted in compliance with national requirements to avoid legal and coverage issues.
Important Exception: Labour Pension for Foreign Professionals
Please note an important exception regarding Labour Pension contributions for foreign professionals. Following amendments to the Act for the Recruitment and Employment of Foreign Professionals, effective January 1, 2026, foreign professionals and foreign special professionals in white-collar roles are now covered under the New Labour Pension System — even without an Alien Permanent Resident Certificate (APRC).
Unlike Labour Insurance and NHI registrations (which cannot be backdated), Labour Pension contributions for foreign professionals already employed before January 1, 2026 are retroactively effective from that date (or from the date they obtained their APRC, whichever applies). This retroactive adjustment will appear in the invoice for the month following the official notification from the Bureau of Labour Insurance (BLI). This is a legal requirement — not a backdating of registration — and is mandated by the BLI.