Subject: This document outlines adjustments to the research and development (R&D) fee subsidies approved by the NSTC for recruiting visiting science and technology personnel.

Explanation:
1. The Ministry of the Interior's letter dated May 2, 2025 (Taiwan Internal Training No. 1141204269) adjusts the R&D fee amount payable by employers employing R&D alternative service personnel. Specifically, for R&D alternative service personnel recruited in 2026 or later, the monthly R&D fee is adjusted to NT$46,700 for those with a Master's degree and NT$52,500 for those with a Doctoral degree.

2. According to point 8 of these guidelines, R&D fees refer to the fees payable monthly by the applicant institution to the competent authority in accordance with the Alternative Service Implementation Act. For postdoctoral researchers recruited by the applicant institution, if they are serving in the second phase of their R&D alternative service, their R&D fees will be subsidized by the National Science Council.

3. For postdoctoral researchers who have been approved for subsidies by the National Science Council in accordance with these guidelines, if they are employed by an alternative service unit and are male personnel selected for alternative service in 2026 (inclusive) or later, the difference in research and development fees payable should be submitted by the applying institution in accordance with the provisions of point 12 of these guidelines. The institution should submit a letter with the payment voucher for research and development fees, the list of approved funds, and a copy of this letter to the meeting. There is no need to process the plan change and add the difference in research and development fees on a case-by-case basis.