Hire employees in Taiwan using an Employer of Record

You need someone in Taiwan by next quarter. Your lawyer just told you entity setup takes months, not weeks. The math doesn't work if your hiring plan is measured in weeks.

Taiwan's Labor Standards Act gives employees real protections from day one. Get a contract wrong, miss a mandatory contribution, or fire someone without a lawful ground under the Act, and you're looking at back pay, disputes, and a damaged relationship with a hire you presumably wanted in the first place. Most companies don't realize how many moving pieces are involved (labor insurance, employment insurance, national health insurance, pension contributions, work rules, payroll registration) until they're partway through and stuck.

Here's what your options actually look like.

Option 1: Set up your own entity

• Cost: Significant upfront legal, registration, and accounting costs, plus ongoing annual maintenance
• Timeline: Several months minimum, often longer once you factor in bank account setup and tax registration
• Complexity: Corporate tax registration (Taiwan's corporate tax rate is 20%), payroll infrastructure, labor insurance and pension enrollment, ongoing compliance filings
• Makes sense when: You're hiring a large team long-term and want a permanent legal presence in Taiwan

Option 2: Hire contractors

• Cost: No entity setup cost, but you lose direct control over how the work gets done
• Timeline: Immediate
• Risks: Taiwan's labor law defines "worker" by the actual relationship, not the label on the contract. Misclassify someone who's really functioning as an employee and you can end up owing the social insurance contributions and protections you skipped, plus dealing with disputes over severance and notice
• Makes sense when: You need specialized help for a short, defined project, not an ongoing role
• Note: Hire with Columbus also handles compliant contractor agreements and payments if that's the right fit

Option 3: Use an employer of record (recommended for most)

• Cost: From $179/month per employee
• Timeline: Typically a few days to get someone hired and working
• Complexity: None on your end. We handle the labor insurance, employment insurance, NHI, pension contributions, payroll, and contract compliance
• Makes sense when: You're hiring 1 to 50 people in Taiwan, testing the market, or building a team across several countries at once

If you're hiring one to ten people, entity setup costs will almost always outweigh several years of EOR fees. From $179/month per employee, three hires runs about $537 a month, a fraction of what incorporation, registration, and ongoing local payroll administration would cost you before you've even paid a salary. If you're also hiring in two or three other countries, you'd be looking at separate entities in each one, multiplying the cost and the compliance burden.

An EOR like Hire with Columbus handles the employment contract, the payroll runs, the labor and health insurance enrollment, the pension contributions, and the compliance updates when Taiwan's rules shift, like the minimum wage increase and flexible parental leave changes that took effect on January 1, 2026. You get someone legally employed and paid correctly without building HR infrastructure for a market you're still testing.

Ready to hire in Taiwan without setting up an entity? Get started with Hire with Columbus.

What employment types can you use?

Before you draft an employment contract in Taiwan, you need to decide: entity, contractor, or EOR. That decision shapes everything else, from how fast you can hire to who's on the hook if something goes wrong with Taiwan's Labor Standards Act.

How can you hire in Taiwan?

1. Set up your own entity

Setting up a legal entity in Taiwan means incorporation, legal fees, and business registration before you can hire anyone. After that, you're running payroll, filing taxes, and staying current with the Labor Standards Act on an ongoing basis, plus annual accounting and compliance work.

This route takes months, not days, once you factor in registration, bank setup, and getting payroll and HR infrastructure running.

It makes sense when you're committing to Taiwan long-term, typically once you're planning for 20+ employees and a permanent local presence.

2. Hire contractors or freelancers

Contractors let you start working with someone almost immediately, no entity, no local payroll setup. That speed comes with real risk: if a Taiwan contractor actually works like an employee (fixed hours, your equipment, ongoing exclusive work), you're exposed to misclassification claims, back taxes, and legal disputes.

Contractors also can't be managed the way employees can. You can't set their schedule, integrate them into performance reviews, or expect the same level of control over how the work gets done.

This works well for short projects (under six months) or specialized, self-directed skills. Hire with Columbus also handles compliant contractor agreements and payment processing if this is the right fit for a given role.

3. Use an employer of record (recommended for most companies)

With an EOR, Hire with Columbus becomes the legal employer in Taiwan while you manage the person's day-to-day work and output. We handle the employment contract, payroll, tax withholding, social insurance contributions, and compliance with Taiwan's labor law.

Pricing starts from $179/month per employee. Five employees runs from $895/month, no incorporation, no local payroll system, no compliance team to build.

You can typically get someone hired and working in 2-3 days, compared to the months an entity setup takes.

This is the right call for 1-50 employees, market testing, or building a multi-country team without setting up an entity in every location.

Employment contract types in Taiwan

Once you've picked how you're hiring, you still need the right contract type. Taiwan's Labor Standards Act splits contracts into two categories: non-fixed term (indefinite) and fixed term.

Non-fixed term contracts

Most full-time, ongoing roles in Taiwan should be non-fixed term contracts. The law is explicit here: any job that's continuous in nature must be a non-fixed term contract, not fixed term. This is the default for core hires, and it's what most companies use.

Fixed-term contracts

Fixed-term contracts are reserved for work that's genuinely temporary, short-term, seasonal, or tied to a specific project. Taiwan law defines these narrowly:

• Temporary work: unexpected, non-continuous, capped at six months
• Short-term work: non-continuous work expected to finish quickly, also capped at six months
• Seasonal work: tied to seasonal materials or demand, capped at nine months
• Specific work: tied to a defined project; if it runs past one year, you need approval from the competent authority

Fixed-term contracts convert automatically to non-fixed term in two situations: if the employer keeps the person working past the contract end date without objecting, or if a new contract is signed within 30 days of the old one expiring and the combined term exceeds 90 days. In other words, you can't keep renewing short fixed-term contracts indefinitely to avoid non-fixed term obligations, except for genuinely specific or seasonal work.

Probation periods

Taiwan's labor law doesn't set a statutory probation length. You and the employee agree on a reasonable period directly in the contract, based on the nature of the role. Importantly, probationary employees have the same protections as any other worker, including the same lawful grounds and notice requirements for ending the contract. You can't treat probation as an at-will arrangement.

Part-time employees

Part-time workers in Taiwan are entitled to the same statutory protections as full-time staff, on a pro-rated basis where relevant. Wages must still meet the minimum wage of NT$29,500 per month, or NT$196 per hour, whichever calculation applies to the role.

Dispatched or agency workers

Taiwan law also has specific rules for "dispatched" workers (staffing agency arrangements), including a requirement that the labor contract between the dispatching entity and the worker be non-fixed term, and joint liability rules if something goes wrong. This is a distinct legal category from an EOR arrangement, so it's worth confirming how any third-party employment structure is set up before you rely on it.

However you structure the hire, Hire with Columbus drafts the underlying employment contract to match the role: non-fixed term for your core team, properly scoped fixed-term agreements where the work genuinely qualifies, and compliant terms either way under Taiwan's Labor Standards Act.

How does payroll and taxation work?

The minimum wage in Taiwan is NT$29,500 a month, or NT$196 an hour, effective January 2026. Employer contributions sit on top of that, and they're not small.

Average regular monthly earnings for full-time Taiwanese employees hit NT$52,528 in July 2026, with a median of NT$41,397. So the "minimum wage" is really just a floor. Most professional hires will cost a lot more than that base number once you add contributions.

Income tax brackets (2026)

Taiwan runs a progressive personal income tax system on annual net taxable income (after deductions), not on gross salary. Here's the 2026 schedule:

What you withhold from a paycheck each month isn't the same as what an employee owes for the year. Employers can withhold using the official salary withholding table, or a flat 5% on the full monthly payment for resident employees. Non-resident staff who haven't been in Taiwan 183 days in the tax year get withheld at 18%, unless their monthly pay is at or below 1.5x the minimum wage (NT$44,250 in 2026), in which case it drops to 6%. The employee then files an annual return to true up against the bracket table above.

Social security contributions

Taiwan's labor insurance system splits three ways between work injury, unemployment (called employment insurance), and old-age/invalidity/survivors cover. The employer carries almost all of it:

On top of that sits National Health Insurance (NHI), calculated separately at a 5.17% premium rate split 60% employer, 30% employee, 10% government, based on salary brackets. For an employee insured at NT$36,300 a month, the employer's NHI share works out to NT$1,757, regardless of how many dependents the employee has (the rate already bakes in an average dependent factor).

Then there's the labor pension, which is separate again. Employers must contribute at least 6% of monthly wages into each employee's individual pension account under the Labor Pension Act. This isn't optional and it isn't part of the 14.6% SSC rate above, it's an additional line item.

No mandatory 13th month salary, but watch the year-end bonus

Taiwan doesn't require a 13th or 14th month salary. If you're budgeting off a country where it's standard, drop that line item here.

What Taiwan does require: under Labor Standards Act Article 29, a business that turns a profit at year-end must pay a bonus or allowance to employees who worked the full year without fault, after covering taxes and prior losses. It's tied to actual profit, not a fixed guaranteed payment, but plenty of Taiwanese employees expect something at Lunar New Year regardless. Budget for it as a customary payment even though the letter of the law makes it profit-contingent.

Payroll cycle

Payroll in Taiwan typically runs monthly. The Labor Standards Act default is at least twice a month unless the employer and employee agree otherwise or wages are paid in advance monthly, so a monthly cycle with a written agreement is standard practice. Every payslip needs to show the wage calculation in detail, not just a lump sum.

What an employee actually costs

Take a mid-level hire insured at NT$36,300 a month (a round, illustrative salary, not a legal minimum). Here's the employer's monthly add-on, using verified 2026 contribution rates:

That's roughly 20% above gross salary before you add occupational accident insurance, the overdue wage payment fund, overtime, bonuses, or benefits. Overtime itself isn't cheap either: the first two hours of daily overtime carry at least a one-third premium on the hourly rate, rising from there.

Common payroll mistakes

• Forgetting the labor pension is separate from labor insurance. Companies budget the 14.6% SSC rate and then get surprised by the additional 6% pension contribution.
• Treating NHI as optional or lumping it into labor insurance. It's a distinct scheme with its own rate and its own salary brackets.
• Using the wrong withholding rate for foreign hires. Resident and non-resident employees are withheld differently, and getting this wrong creates a mess at year-end filing.
• Missing the 2026 foreign-professional pension change. Since January 2026, foreign professionals are generally brought into the new labor pension system regardless of permanent residency status, with a June 30, 2026 window for existing hires to elect otherwise. If you have foreign staff already on payroll from before this date, check which system they're in.
• Assuming a 13th month salary is required. It isn't, but skipping any year-end payment when the company is profitable can create friction even if it's not strictly owed.

Doing this yourself vs. letting someone else handle it

Running Taiwan payroll in-house usually means a local accounting firm for statutory filings, payroll software that handles labor insurance, NHI, and pension contributions correctly, and someone on your team tracking every rate change. The compliance exposure sits with you the whole time.

With Hire with Columbus, all of this, tax withholding, labor insurance, NHI, pension contributions, payslips, is handled for you, starting from $179/month per employee (USD), fully compliant with Taiwan's 2026 rules. You get one line item instead of five moving parts to track.

What benefits and leave are required?

Three days. That's the minimum annual leave a Taiwan employee earns after six months on the job, and it climbs fast from there. Get the leave ladder wrong and you're either shortchanging staff or overpaying on final settlements. Here's what's actually required, what's optional, and where employers trip up.

Annual vacation

Taiwan's annual leave scales with tenure, not a flat number for everyone. Under the Labor Standards Act:

Employees pick their own dates, though employers can negotiate adjustments for urgent business needs. Unused leave at year-end or contract termination must be paid out in cash, it does not just evaporate. Employers and employees can agree to carry days into the following year, but whatever's still unused at the end of that year (or at termination) still has to be paid.

You also need to keep records of each employee's leave dates and unused-leave payouts in the payroll roster, and notify employees in writing each year. Skip this and the burden of proof falls on you if a worker later claims leave they weren't given.

Sick leave

Ordinary sick leave (non-hospitalized) runs up to 30 days a year, paid at half salary. If Labor Insurance payments don't reach half the worker's normal wage, the employer tops up the difference. Hospitalized sick leave can run up to a year within a two-year window, and combined hospitalized plus non-hospitalized leave is also capped at one year within two years.

As of January 2026, there's added protection here: if an employee takes ten days or fewer of ordinary sick leave in a year, you can't take adverse action against them for it. Take disciplinary steps based on sick days without unrelated grounds, and you'll bear the burden of proving it wasn't retaliation.

Separately, workers get up to seven days a year of family care leave (folded into personal leave), and female employees can take one day of menstrual leave per month, with up to three days a year not counted against sick leave at all, paid at half wage.

Parental and related leave

Maternity leave is 8 weeks, split before and after birth. Miscarriage leave scales down by how far along the pregnancy was, from four weeks (over three months pregnant) to five days (under two months).

Fathers get combined prenatal-accompaniment and paternity leave of seven days, paid at regular wages. Expectant mothers separately get seven days of paid leave for prenatal checkups.

Parental leave without pay is available after six months of service, until the child turns three, capped at two years total (combined across multiple young children). It's unpaid by the employer, but Taiwan's Bureau of Labor Insurance provides a benefit covering roughly 80% of average insured salary (60% unemployment-insurance benefit plus a 20% government subsidy) for up to six months per parent.

New in 2026: employees can take parental leave in single-day increments (up to 30 days combined) instead of committing to a block, which makes it easier to cover a sick-kid day or a school closure without a formal leave-of-absence request.

Public holidays

Taiwan has 16 general public holidays a year. If you need someone to work on one, you owe double pay for that day, and you can't just quietly reduce the total number of holiday days by moving them around, even with employee consent to swap dates.

The recurring annual holidays include:

Indigenous employees can also choose three days off tied to their tribe's traditional ceremonies. If a holiday lands on someone's regular rest day, they get a make-up day off instead.

Mandatory benefits and who pays

Taiwan runs several separate social insurance schemes, each with its own split between employer and employee:

Add it up and employers are contributing roughly 14.6% of insured salary on the labor/employment insurance side alone, before the mandatory 6% pension contribution. On top of that, National Health Insurance premiums are calculated on a separate salary-bracket table, with the employer covering 60% of the premium, the employee 30%, and the government 10%.

As a concrete example: an employee with a monthly insured salary of NT$36,300 costs the employer about NT$2,922 for labor insurance, NT$189 for occupational accident insurance, NT$254 for employment insurance, NT$1,757 for NHI, and NT$2,178 for pension, roughly NT$7,300 a month in contributions on top of the NT$36,300 wage itself.

The minimum wage in 2026 is NT$29,500 a month, or NT$196 an hour, so contributions are calculated on whatever the actual insured salary is, not the floor.

Optional and competitive benefits

Beyond the legal minimums, employers competing for talent in Taiwan commonly add:

• Supplementary commercial health insurance covering dependents or private hospital access
• Meal allowances or subsidized cafeterias
• Year-end bonuses (common practice, tied to profits under Article 29, though not automatically mandatory for every employer)
• Flexible work arrangements and remote-work stipends
• Additional annual leave beyond the statutory ladder
• Wellness or gym allowances

Note that while a year-end bonus isn't a flat legal entitlement like the 13th-month payments seen elsewhere, Taiwan law does require employers to pay bonuses out of net profits (after tax and reserves) to employees who worked the full year without fault, so treat it as close to expected practice rather than a nice-to-have.

Common mistakes

Employers new to Taiwan often miss the sick-leave pay top-up, assuming Labor Insurance alone covers it. It usually doesn't reach 50% of wages, so you owe the difference out of pocket.

Another frequent error: forgetting that unused annual leave must be cashed out, not forfeited, at termination or year-end. Treating it as "use it or lose it" without payment is a common source of back-pay disputes.

Employers with 100 or more staff also need breastfeeding rooms and childcare facilities or equivalent measures. Businesses with 30 or more employees must give parents of children under three the right to request a one-hour daily reduction or rescheduled hours, unpaid for the missing hour but not something you can simply refuse.

The real cost of getting this right

Correctly administering Taiwan's leave ladder, sick-pay top-ups, NHI brackets, and pension contributions takes someone who tracks tenure-based accrual, insured-salary brackets, and 2026's new flexible-leave rules simultaneously. Getting any of these wrong risks back-pay claims, disputed terminations, or Bureau of Labor Insurance penalties.

Hire with Columbus handles all of this, leave accrual, contribution calculations, NHI enrollment, and parental-leave paperwork, from $179/month per employee. You get compliant payroll and benefits without building an in-house team that tracks every bracket change.

What are the compliance requirements?

Fire someone in Taiwan without a valid ground from the Labor Standards Act and you're looking at a reinstatement order, back pay, or a severance bill you didn't budget for. Taiwan's termination rules run through a closed list of reasons. There's no "employment at will" safety net here, and getting the process wrong is one of the most expensive mistakes an employer can make.

Here's what you need to know before you sign your first contract.

Employment contract requirements

Taiwan doesn't require a written contract for every hire, but you'd be reckless not to have one. Once you put terms in writing, the law expects the contract to cover specific ground: workplace and duties, working hours and rest days, wage calculation and payment method, how the contract starts and ends, severance and retirement terms, safety obligations, and disciplinary rules.

Contracts default to indefinite-term. You can only use a fixed-term contract for genuinely temporary, short-term, seasonal, or specific project work. Use a fixed term for what is really ongoing work and the law converts it to indefinite anyway, which means you've lost the flexibility you thought you had.

If you want a non-compete clause to survive past resignation, it needs to be in writing, tied to a real business interest the employee had access to (like trade secrets), reasonable in time and geographic scope, and backed by compensation of at least 50% of the employee's final average monthly wage. Skip the compensation and the whole clause is void.

Probation periods

Taiwan's labor law doesn't set a statutory probation length. Employers and employees are free to agree on a reasonable period based on the nature of the job, as long as it doesn't violate the general principle of good faith in the contract.

Here's the part that surprises people: probation doesn't mean you can dismiss at will. Even during probation, an employer still needs one of the lawful grounds under Article 11 or 12 to end the contract, with notice and severance where they apply. Treating probation as a trial period with no legal consequences is a common and costly assumption.

Working time regulations

Standard working hours cap at 40 hours a week, generally spread across eight-hour days. Overtime on a normal workday gets paid at least one-third above the regular hourly rate for the first two hours, then two-thirds above that for further hours, up to the monthly and quarterly overtime ceilings set in the law.

Work on a rest day carries its own premium: one and one-third for the first two hours, one and two-thirds beyond that. Employees can also choose compensatory time off instead of overtime pay, but only with the employer's agreement, and any unused comp time still has to be paid out by year-end or contract termination.

Employers must keep daily, to-the-minute attendance records for five years and give employees copies on request. Skipping this record-keeping obligation is a common inspection finding.

Notice periods

Notice periods scale with the employee's length of service. These apply when the employer is ending the contract for one of the lawful business or capability reasons under the Labor Standards Act.

Employees who resign from an indefinite contract owe the same notice ladder in reverse. During the notice period, employees can take paid time off (up to two working days a week) to look for a new job. If an employer skips the notice period entirely, they owe wages in lieu.

Termination process

You can't just decide someone isn't working out and let them go. Taiwan's law gives employers two routes, and picking the wrong one gets contracts reinstated.

Route 1: termination with notice (Article 11) applies to business closure, transfer, operating losses, restructuring, or where the specific worker genuinely can't perform the job. This requires the notice period above plus severance pay.

Route 2: termination without notice (Article 12) applies to serious misconduct: fraud at hiring, violence, criminal conviction, serious breach of contract or work rules, damaging company property, or unexcused absence for three consecutive days (or six days in a month). You must act within 30 days of learning about the situation, or you lose the right to use it.

Some employees are protected from termination altogether during specific periods, including maternity leave and occupational injury recovery, except in narrow force majeure circumstances with prior government approval.

If you're planning a group reduction, check the mass-redundancy thresholds first. Depending on your headcount, laying off more than roughly a fifth to a third of your workforce within 60 days can trigger a mandatory 60-day advance notice to authorities, a public announcement, and a negotiation process with employee representatives. Smaller layoffs of qualifying size still require submitting a list of affected employees to the local labor authority at least 10 days before their last day.

Severance pay

Severance depends on which pension system covers the employee. Most workers hired after mid-2005 fall under the newer Labor Pension Act system.

Severance must be paid within 30 days of contract termination. It's owed on top of notice pay, not instead of it, when termination happens under Article 11.

Data protection

Taiwan's Personal Data Protection Act requires you to tell employees what data you're collecting, why, how long you'll keep it, who sees it, and what rights they have over it before you collect it. Consent has to be informed, and the burden of proving it was given sits with you as the employer, not the employee.

This matters for basics like storing ID copies, health records, or performance data in HR systems. Collecting more than you've disclosed, or using it for a purpose you didn't state upfront, creates exposure even if the employee never complains.

Common compliance mistakes

• Treating fixed-term contracts as a workaround. Use one for ongoing work and it converts to indefinite status, often triggering entitlements you didn't plan for.
• Assuming probation means no-cause dismissal. It doesn't. Every termination, probation or not, needs a lawful ground.
• Skipping the 30-day window on cause-based dismissal. Learn about misconduct and wait too long to act, and you lose the right to dismiss without notice for that incident.
• Miscalculating severance by using the wrong pension system. Old-system and new-system employees have different formulas, and mixing them up means you either underpay (creating a claim) or overpay.
• Non-compete clauses with no compensation. Without paying at least half the employee's final monthly wage, the restriction is unenforceable, full stop.
• Missing attendance records. No to-the-minute daily records for five years means you can't defend against an overtime or wage claim if one comes in.

What gets expensive

Getting termination wrong doesn't just cost the severance and notice pay you should have paid anyway. It exposes you to:

• Reinstatement orders if a labor inspector or court finds the dismissal ground invalid, meaning the employee comes back with back pay for the gap
• Wage and overtime claims with the burden of proof on the employer if attendance records are missing
• Void non-compete agreements, leaving you with zero protection for the trade secrets you thought were covered
• Ongoing severance and pension exposure if you've misclassified which pension system applies to a long-tenured employee

None of this is exotic. It's the standard stuff that trips up companies hiring their first employee in Taiwan without local HR support.

This is exactly the mess Hire with Columbus exists to prevent. Every contract we issue in Taiwan already has the mandatory clauses, the right fixed-term-versus-indefinite classification, and a termination process our team runs by the book, whether that's a performance-based exit or a straightforward resignation. From $179/month per employee, you get contracts, notice calculations, and severance handled correctly the first time, instead of finding out what you missed after an employee files a complaint.

What has changed recently?

Taiwan's labor rules moved fast heading into 2026, and if you're hiring here for the first time, you need the current numbers, not last year's. Here's what actually shifted and what it means for your payroll and contracts.

Minimum wage went up on January 1, 2026

The minimum wage is now NT$29,500 a month, or NT$196 an hour, up from the 2025 figure. If you're benchmarking entry-level roles or part-time staff, this is your floor. Miss it and you're exposing your business to back-pay claims plus the enforcement attention that comes with it. An EOR keeps your pay scales current automatically, so you're not the one tracking every annual adjustment.

Foreign professionals now default into the new labor pension system

As of January 1, 2026, foreign professionals hired under the Act for the Recruitment and Employment of Foreign Professionals fall under the Labor Pension Act by default, meaning employers must contribute at least 6% of monthly wages to an individual pension account. Anyone already employed before the change had until June 30, 2026 to opt in writing to stay on the old Labor Standards Act pension system instead. If that window passed without a written election, the worker is now on the new system, and there's no switching back later. If you're hiring foreign specialists on Gold Cards or through direct permits, check which system your existing hires are on.

Sick leave protections got stronger

From January 1, 2026, workers who take ten or fewer days of ordinary sick leave in a year can't have that leave held against them in performance reviews or used as grounds for adverse treatment. If an employer does take adverse action, the burden of proof shifts to the employer to show it wasn't related to the sick leave. This matters for anyone running performance cycles or full-attendance bonus schemes, since those bonus deductions now have to be prorated rather than treated as a flat penalty.

Flexible parental leave by the day

Also effective January 1, 2026, parents can take parental leave in single-day increments (up to 30 days combined, still within the overall two-year cap per child under three) instead of only in month-long blocks. This is a real scheduling shift: a parent dealing with a sick-child school closure can request one or two days off with five days' notice, or even one day's notice for genuinely urgent situations like school closures from illness outbreaks. Employers need updated internal leave request processes to handle this, since the old "block leave only" assumption no longer holds.

Night-work rules for women are no longer enforceable as written

A 2021 constitutional ruling struck down the blanket restriction on women working between 10pm and 6am, on equal-protection grounds. The statute technically still contains the old language, but employers can't rely on it to justify shift restrictions based on gender. If you're building rotating shift schedules, base restrictions on the job's actual safety requirements, not on a worker's sex.

Watch the pension election deadline if you're inheriting hires

If you're taking over a Taiwan-based team through an acquisition or restructuring, check whether any foreign professionals on the payroll made their pension election before the June 30, 2026 cutoff. This is exactly the kind of detail that gets missed in a handover, and Hire with Columbus flags it as part of onboarding when we take over existing employment relationships as the employer of record.