Guest shifts between restaurants in Taiwan: status, insurance, withholding and food safety (2026)

When a Taiwan-based chef, bartender or pastry chef does a guest night at another venue, the first thing to settle is not the menu but the capacity they go in. There are three common set-ups: their own restaurant or company takes the job, they take it as an individual contractor, or the host hires them for a few days. Invoices, tax withholding, the NHI supplementary premium and occupational-accident insurance all follow from that choice.

General information only, not legal or tax advice. Rules are as published in the Laws & Regulations Database and by the Ministry of Finance, Bureau of Labor Insurance and National Health Insurance Administration. Check your case with an accountant or the local labour department. Last updated: September 2026.

Three set-ups compared

• Business to business: the guest's own restaurant invoices the host, and the guest stays on their own employer's payroll and insurance. Work at the host venue is part of their normal duties, so an accident there is still covered by their own employer's insurance. An owner who guests in person is not an employee and needs their own cover: an owner with employees can enrol voluntarily through their own business (Article 9 of the Act), while a sole trader with no employees can enrol through an occupational union (Article 7). This is the simplest option when both sides are registered businesses.
• Individual contractor: the guest receives a fee personally. Under Article 11 of the Income Tax Act, people who earn a living by their own craft can count as professional practitioners, though the tax office may classify the fee differently. The host withholds 10% under the Withholding Rate Standards (no withholding if the tax due on a payment is NT$2,000 or less, though it must still be reported). On a single payment of NT$20,000 or more, the host also withholds a 2.11% NHI supplementary premium.
• Short-term employee of the host: if the host sets the hours, directs the work and pays by the hour, it is likely to be treated as employment, even for two days. The host pays salary with withholding and must enrol the guest in occupational-accident insurance, which applies regardless of headcount (Labor Occupational Accident Insurance and Protection Act, Article 6).

A contract labelled "service agreement" does not settle the question. Taiwan's Labor Standards Act defines an employment contract by subordination, and authorities look at who sets hours, who directs the work, and how pay is calculated.

Food safety: the host answers to guests

• Diners are the host venue's customers, so under Article 7 of the Consumer Protection Act the host is responsible to them first; how that is shared with the guest goes in the contract.
• If the host is a general restaurant (一般餐館), 50% of kitchen staff must hold a Taiwanese cooking technician certificate, and that ratio must still hold on the night. The rule covers cooking certificates only, not bartending.
• If the guest brings ingredients or prepped components, keep purchase records and agree who handles cold-chain transport.

Money and invoices

Diners pay the host, and the host issues the receipt (uniform invoice). The guest then bills the host according to their set-up. With a revenue split, the host books the full amount first and pays the guest's share afterwards. Don't have diners pay the guest directly. For bottles a guest bartender brings from their own bar, agree whether they are sold to the host or placed on consignment.

Promotion

• Get permission before using the other venue's name or logo on menus, posters or social media, and agree the scope and period.
• Titles such as "Michelin chef" or "award-winning bartender" should map to a specific venue, year or competition. Misleading claims can breach Article 21 of the Fair Trade Act.
• Alcohol promotions, including social posts, must show the warnings "禁止酒駕" (no drink-driving) and "飲酒過量，有害健康" (excessive drinking harms health) or another warning (Tobacco and Alcohol Administration Act, Article 37).

What to agree up front

• The set-up and the matching invoicing and withholding.
• Fee structure: a flat fee, a revenue split or a mix, and whether a split includes service charge and drinks.
• Who buys ingredients, spirits and consumables, and what happens to leftovers.
• Food-safety responsibility, insurance and incident roles.
• Cancellation: low bookings, typhoon closures, a no-show by either side.
• Use of names, logos and photos; whether dishes stay on the menu afterwards.

Once you have draft terms, Eatsy's guest contract check goes through them clause by clause — settlement timing, penalties, damage and handover, cancellation, disguised employment — flags anything tilted towards one side, and offers a fairer wording to copy. It is not legal advice.

If your guest is coming from abroad, see our companion guide, Doing a guest shift in Taiwan.

Once more: general information, not legal or tax advice. Eatsy does not provide legal services.

Next step

Eatsy's partner program introduces guest chefs, bartenders and pastry chefs to venues. Introductions are currently free with no lock-in. For the event itself, Eatsy reservations lets you take bookings and deposits for guest nights on a pay-per-use basis with no monthly fee.